Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits.
Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits.
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