Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Page of 4801
Press 'Enter' after typing page number.
921 to 940 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized.
Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
