Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the Shipping Lines/Airlines - The decision in D. Pauls Consumer Benefit Ltd. [2017 (3) TMI 1019 - CESTAT NEW DELHI] was overruled by Larger Bench of the Tribunal in Kafila Hospitality & Travels Pvt. Ltd. v/s Commissioner, Service Tax, Delhi 2021 (3) TMI 773 - CESTAT NEW DELHI] - Demand set aside - AT
Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the Shipping Lines/Airlines - The decision in D. Pauls Consumer Benefit Ltd. [2017 (3) TMI 1019 - CESTAT NEW DELHI] was overruled by Larger Bench of the Tribunal in Kafila Hospitality & Travels Pvt. Ltd. v/s Commissioner, Service Tax, Delhi 2021 (3) TMI 773 - CESTAT NEW DELHI] - Demand set aside - AT
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