Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
AAAR rejected appellant's appeal concerning service tax exemption for a 20-year "Diamond Plan" healthcare service package under Sr. No. 74 of Notification No. 12/2017-Central Tax. The appellant provided insufficient documentation, submitting only a basic plan outline and single bill of supply No. 3/2021-22 dated 12.8.2021. The authority determined these documents were inadequate to properly evaluate the exemption claim for the lump-sum healthcare services agreement. Without comprehensive documentation demonstrating the nature and scope of services, the appeal was dismissed on procedural grounds.
AAAR rejected appellant's appeal concerning service tax exemption for a 20-year "Diamond Plan" healthcare service package under Sr. No. 74 of Notification No. 12/2017-Central Tax. The appellant provided insufficient documentation, submitting only a basic plan outline and single bill of supply No. 3/2021-22 dated 12.8.2021. The authority determined these documents were inadequate to properly evaluate the exemption claim for the lump-sum healthcare services agreement. Without comprehensive documentation demonstrating the nature and scope of services, the appeal was dismissed on procedural grounds.
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