Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
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