Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately. However, they ruled the extended limitation period couldn't be invoked due to ambiguity during the relevant period. Regarding the normal limitation period, they upheld the demand for October 2010 to March 2011. They rejected the appellant's argument based on a Supreme Court case and noted that the demand for this period wasn't dead. Ultimately, they confirmed the demand for the normal period but set aside the extended period demand.
Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately. However, they ruled the extended limitation period couldn't be invoked due to ambiguity during the relevant period. Regarding the normal limitation period, they upheld the demand for October 2010 to March 2011. They rejected the appellant's argument based on a Supreme Court case and noted that the demand for this period wasn't dead. Ultimately, they confirmed the demand for the normal period but set aside the extended period demand.
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