Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted the entire amount of service tax collected either to the principal or directly to the Department. - The High court concluded that the Tribunal's finding regarding the retention of service tax was unsustainable, as it was contrary to the admitted factual backdrop of the case. Consequently, the demand raised against the appellant set aside.
Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted the entire amount of service tax collected either to the principal or directly to the Department. - The High court concluded that the Tribunal's finding regarding the retention of service tax was unsustainable, as it was contrary to the admitted factual backdrop of the case. Consequently, the demand raised against the appellant set aside.
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