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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
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