Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” to Thermal Power Stations - The tribunal held that the activities of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” in Thermal Power Stations is not liable to service tax under the category of 'Cleaning Services' - the demands of service tax along with interest and penalty confirmed in the impugned orders set aside
Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” to Thermal Power Stations - The tribunal held that the activities of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal of the ash” in Thermal Power Stations is not liable to service tax under the category of 'Cleaning Services' - the demands of service tax along with interest and penalty confirmed in the impugned orders set aside
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