Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
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