Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the components manufactured and transported by the appellant are considered "goods" under the Finance Act, 1994, and therefore subject to service tax. They emphasized that there is no legal distinction between a private factory and a government body regarding the payment of service tax for Goods Transport Agency (GTA) services.
GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the components manufactured and transported by the appellant are considered "goods" under the Finance Act, 1994, and therefore subject to service tax. They emphasized that there is no legal distinction between a private factory and a government body regarding the payment of service tax for Goods Transport Agency (GTA) services.
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