Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT
Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT
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