Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications.
Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications.
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