Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader clien...
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite s...
Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed.
Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
