Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
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Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be considered as the service receiver and the person who visits India and beneficiary of the said roaming service becomes the service receiver? - Demand set aside - AT [Majority order]
Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be considered as the service receiver and the person who visits India and beneficiary of the said roaming service becomes the service receiver? - Demand set aside - AT [Majority order]
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