Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the Constitution of India. Despite the removal of individual service definition post 01.07.2012, deemed sale continues to be excluded from service tax purview. Consequently, the activity of leasing DG Sets is not liable to service tax, and the impugned order is set aside, with the appeal allowed.
Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the Constitution of India. Despite the removal of individual service definition post 01.07.2012, deemed sale continues to be excluded from service tax purview. Consequently, the activity of leasing DG Sets is not liable to service tax, and the impugned order is set aside, with the appeal allowed.
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