Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The Tribunal concludes that the appellant, being a government undertaking, is not engaged in the business of providing security services. Hence, they are not liable to pay service tax under the relevant provisions of the Finance Act, 1994.
Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The Tribunal concludes that the appellant, being a government undertaking, is not engaged in the business of providing security services. Hence, they are not liable to pay service tax under the relevant provisions of the Finance Act, 1994.
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