Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
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