Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Service tax liability on tour operators providing services within taxable territory of India, even if tours involve non-taxable territory - Planning, scheduling, organizing activities undertaken in taxable territory attract service tax - No intent to evade duty as interpretation of 'tour operator' contested - Extended period of limitation not invokable - Matter remanded to determine duty liability within normal limitation period.
Service tax liability on tour operators providing services within taxable territory of India, even if tours involve non-taxable territory - Planning, scheduling, organizing activities undertaken in taxable territory attract service tax - No intent to evade duty as interpretation of 'tour operator' contested - Extended period of limitation not invokable - Matter remanded to determine duty liability within normal limitation period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
