PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Levy of service tax - Agreeing to the obligation to tolerate the Act - The amount received by the appellant in terms of Machine Availability clause, from the service provider with reference to maintenance of WTG due to shortcoming in said service is merely an amount to safeguard the loss of appellant. The said amount cannot be called as consideration for the tolerance of service provided and some lacunae thereof nor it makes the appellant the service provider. - The concept of ‘Declared Services’ has therefore been wrongly invoked by the Department and the adjudicating authority below. - AT
Levy of service tax - Agreeing to the obligation to tolerate the Act - The amount received by the appellant in terms of Machine Availability clause, from the service provider with reference to maintenance of WTG due to shortcoming in said service is merely an amount to safeguard the loss of appellant. The said amount cannot be called as consideration for the tolerance of service provided and some lacunae thereof nor it makes the appellant the service provider. - The concept of ‘Declared Services’ has therefore been wrongly invoked by the Department and the adjudicating authority below. - AT
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