Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
CESTAT determined that screening and grading of iron ore constitutes mining services under MMDRA Act, 1957. The tribunal classified the appellant's services as mining services effective 01.06.2007, rejecting prior classification as Business Auxiliary Service. Supreme Court precedent regarding ancillary mineral preparation processes was instrumental in establishing the service's categorization. The tribunal found the activity inherently part of mining operations, thereby validating the appellant's service tax treatment. Revenue's concurrent taxation approach was acknowledged. Appeal was ultimately allowed, confirming the appellant's service classification as mining services.
CESTAT determined that screening and grading of iron ore constitutes mining services under MMDRA Act, 1957. The tribunal classified the appellant's services as mining services effective 01.06.2007, rejecting prior classification as Business Auxiliary Service. Supreme Court precedent regarding ancillary mineral preparation processes was instrumental in establishing the service's categorization. The tribunal found the activity inherently part of mining operations, thereby validating the appellant's service tax treatment. Revenue's concurrent taxation approach was acknowledged. Appeal was ultimately allowed, confirming the appellant's service classification as mining services.
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