Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc., to government hospitals, medical colleges, community health centers, and other government entities. - The tribunal held that, the services provided to government entities related to public health, sanitation, and solid waste management qualified for exemption. The Tribunal clarified that the intention behind the exemption was to encourage services contributing to public health, making a distinction between services "to Government" and not "by Government."
Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc., to government hospitals, medical colleges, community health centers, and other government entities. - The tribunal held that, the services provided to government entities related to public health, sanitation, and solid waste management qualified for exemption. The Tribunal clarified that the intention behind the exemption was to encourage services contributing to public health, making a distinction between services "to Government" and not "by Government."
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