Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle hiring, stationery, miscellaneous expenses, is not includible in gross value for service tax u/s 67 of Finance Act, 1994. Relying on Supreme Court's decision in Bhayana Builders, Tribunal ruled that free supplies do not form part of total value for service tax. Consequently, demand of service tax on such facilities was set aside.
Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle hiring, stationery, miscellaneous expenses, is not includible in gross value for service tax u/s 67 of Finance Act, 1994. Relying on Supreme Court's decision in Bhayana Builders, Tribunal ruled that free supplies do not form part of total value for service tax. Consequently, demand of service tax on such facilities was set aside.
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