Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The applicant in the instant case does not provide any service of “transport of passengers by air” and also they do not receive the services of “transport of passengers by air' by any of the “helicopter shuttle service operator”, as they do not fall under the category of 'passengers”. - application for advance rolling is not maintainable - AAR
Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The applicant in the instant case does not provide any service of “transport of passengers by air” and also they do not receive the services of “transport of passengers by air' by any of the “helicopter shuttle service operator”, as they do not fall under the category of 'passengers”. - application for advance rolling is not maintainable - AAR
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