Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
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