Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
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