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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
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