PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
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