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...
Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78.
Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78.
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