Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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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