Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses - The inclusive part of the definition of input service is only illustrative and not exhaustive. In the absence of any intention of the legislature to restrict the definition of ‘input service’ to any particular class or category of services used in the business. - Credit allowed - AT
Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses - The inclusive part of the definition of input service is only illustrative and not exhaustive. In the absence of any intention of the legislature to restrict the definition of ‘input service’ to any particular class or category of services used in the business. - Credit allowed - AT
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