Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these arrangements was to provide healthcare services, not business support. They emphasized contractual control, patient privity, and past tribunal decisions supporting their position. The Tribunal concurred, finding no evidence to suggest business support services. It also rejected the invocation of the extended period, ruling in favor of the appellant.
Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these arrangements was to provide healthcare services, not business support. They emphasized contractual control, patient privity, and past tribunal decisions supporting their position. The Tribunal concurred, finding no evidence to suggest business support services. It also rejected the invocation of the extended period, ruling in favor of the appellant.
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