Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal - The Tribunal directed the adjudicating authority to verify whether the transportation services were indeed for agricultural produce, potentially making them exempt from service tax. It remanded the matter to the adjudicating authority for further examination and consideration of the appellant's submissions. - Regarding the De Novo Adjudication Process: The Tribunal deemed the de novo order passed by the adjudicating authority during the pendency of the appeal before the Tribunal as a violation of principles of natural justice.
Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal - The Tribunal directed the adjudicating authority to verify whether the transportation services were indeed for agricultural produce, potentially making them exempt from service tax. It remanded the matter to the adjudicating authority for further examination and consideration of the appellant's submissions. - Regarding the De Novo Adjudication Process: The Tribunal deemed the de novo order passed by the adjudicating authority during the pendency of the appeal before the Tribunal as a violation of principles of natural justice.
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