Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
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