Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law.
Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
