Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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