Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Manpower Recruitment and Supply Services - sharing of services of their corporate staff with the group of companies - payment of proportional cost of salaries of these staff - This activity is chargeable to service tax - The volume of activity undertaken or the presence or absence of the profit motive is irrelevant. - There are no merits in treating ‘consideration’ as a ‘reimbursement’ which is not exigible to tax - Demand of service tax confirmed - AT
Manpower Recruitment and Supply Services - sharing of services of their corporate staff with the group of companies - payment of proportional cost of salaries of these staff - This activity is chargeable to service tax - The volume of activity undertaken or the presence or absence of the profit motive is irrelevant. - There are no merits in treating ‘consideration’ as a ‘reimbursement’ which is not exigible to tax - Demand of service tax confirmed - AT
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