Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance Act, 1994 would lead to the outcome of every compound wall/fence put up by any person to be that of ‘security agency’; consequently and by extension, every civil project would be activity of ‘security agency’, thereby rendering ‘construction service’ or ‘work contract service’ in section 65 of Finance Act, 1994 to be superfluous. - AT
Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance Act, 1994 would lead to the outcome of every compound wall/fence put up by any person to be that of ‘security agency’; consequently and by extension, every civil project would be activity of ‘security agency’, thereby rendering ‘construction service’ or ‘work contract service’ in section 65 of Finance Act, 1994 to be superfluous. - AT
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TaxTMI 
TaxTMI 
