Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.
Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
