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 ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found that certain activities, such as transportation services, were wrongly classified under "Mining Services" and "Business Auxiliary Services" and should instead fall under "Goods Transport Agency Services." Consequently, they set aside the service tax demands related to these activities. Regarding CENVAT credit disallowances, the tribunal upheld the denial on tippers but remanded the matter of MS channel and angle usage for further examination.
Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found that certain activities, such as transportation services, were wrongly classified under "Mining Services" and "Business Auxiliary Services" and should instead fall under "Goods Transport Agency Services." Consequently, they set aside the service tax demands related to these activities. Regarding CENVAT credit disallowances, the tribunal upheld the denial on tippers but remanded the matter of MS channel and angle usage for further examination.
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