Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the advertisement. Thus, they have not fulfilled the condition precedent required to satisfy the service under the category of Advertisement Agency Service. - AT
Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the advertisement. Thus, they have not fulfilled the condition precedent required to satisfy the service under the category of Advertisement Agency Service. - AT
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