Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the order due to holidays is considered, it does not justify the delay of 15 days beyond the 30-day period. The reasons provided by the Appellant for the delay are deemed general and unconvincing, particularly in the digital age where prompt action is expected.
Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the order due to holidays is considered, it does not justify the delay of 15 days beyond the 30-day period. The reasons provided by the Appellant for the delay are deemed general and unconvincing, particularly in the digital age where prompt action is expected.
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