Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of the truck providing transportation services, they do not fall under the category of GTA services. - The Tribunal held that the appellant is not liable to pay the proposed service tax.
Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of the truck providing transportation services, they do not fall under the category of GTA services. - The Tribunal held that the appellant is not liable to pay the proposed service tax.
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