Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Demand of service tax under mining service and supply of tangible goods for use categories is unsustainable as sizing of stones/boulders amounts to manufacture. Effective control and possession of equipment was transferred to recipient. Revenue authorities were aware of appellants' activities, hence no suppression or wilful misstatement. Appeals allowed on merits and limitation grounds.
Demand of service tax under mining service and supply of tangible goods for use categories is unsustainable as sizing of stones/boulders amounts to manufacture. Effective control and possession of equipment was transferred to recipient. Revenue authorities were aware of appellants' activities, hence no suppression or wilful misstatement. Appeals allowed on merits and limitation grounds.
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