Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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-...
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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