Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service" or not - The Tribunal found that the transactions were made on a principal-to-principal basis. There was no evidence of an agency relationship or commission-based transactions. - The Tribunal held that mere trading of goods, including spares, is outside the purview of "service" u/s 66D(e) and covered under the Negative List. Therefore, no service tax can be demanded on such transactions, especially when VAT is already paid.
Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service" or not - The Tribunal found that the transactions were made on a principal-to-principal basis. There was no evidence of an agency relationship or commission-based transactions. - The Tribunal held that mere trading of goods, including spares, is outside the purview of "service" u/s 66D(e) and covered under the Negative List. Therefore, no service tax can be demanded on such transactions, especially when VAT is already paid.
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