Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these charges constituted Business Support Service. The Tribunal held that the charges were for transportation of goods, not for any other service, and thus not subject to service tax. Referring to a previous case, the Tribunal concluded that the demand for service tax pre and post 01.07.2012 was unsustainable. Therefore, the appeal was allowed, and the demand was set aside.
CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these charges constituted Business Support Service. The Tribunal held that the charges were for transportation of goods, not for any other service, and thus not subject to service tax. Referring to a previous case, the Tribunal concluded that the demand for service tax pre and post 01.07.2012 was unsustainable. Therefore, the appeal was allowed, and the demand was set aside.
Note: It is a system-generated summary and is for quick reference only.