Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment against those goods, therefore, it cannot be said that the appellant is an “Intermediary” as per Rule 2(f) of POPS Rules, 2012. - The appellant do not qualify as “Intermediary” in terms of Rule 2(f) of POPS Rules, 2012, therefore, no demand of service tax sustainable against the appellant - AT
Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment against those goods, therefore, it cannot be said that the appellant is an “Intermediary” as per Rule 2(f) of POPS Rules, 2012. - The appellant do not qualify as “Intermediary” in terms of Rule 2(f) of POPS Rules, 2012, therefore, no demand of service tax sustainable against the appellant - AT
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