Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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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