AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
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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