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...
Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers.
Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers.
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