Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency' services but were correctly classified under 'selling of space for advertisement', which was not taxable during the specified period. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, granting relief to the appellant.
Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency' services but were correctly classified under 'selling of space for advertisement', which was not taxable during the specified period. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, granting relief to the appellant.
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