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🔎 Highlights - Adv. Search
    Writ Petition Dismissed Against Notice for Fraudulent Input Tax Credit; Appeal Must Follow Appellate Process
    Order quashed for failing natural justice due to improper notice service under Section 73 of GST Act
    Secondment of Employees Subject to Service Tax; No Penalty Under Section 74 CGST Act, Interest Payable from Service Date
    Uploading GST show cause notice online alone violates natural justice; Section 169(1) requires effective alternative service methods
    Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay
    GST registration cancelled for non-filing over six months under Section 29(2)(c) and Rule 22 CGST Rules
    SCN under Section 93 GST cannot be issued to deceased without notice to legal representative
    Ex Parte Cancellation Set Aside for Lack of Personal Service, Fair Hearing Directed Under Natural Justice Principles
    Goods Detention Under Section 129 CGST Quashed Due to Compliance With Rule 138A and Valid Documents
    Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid
    Section 32AB Deduction Requires Profits per Companies Act, Not Income Tax Act Computation
    Payments for General Training Workshops Don't Qualify as Technical Services Under Article 12 of India-Singapore DTAA
    Section 115JB disallows adding partnership loss to book profits; interest recalculated under sections 234C and 234D
    TDS Credit Allowed to Assessee for Income Tax Deducted in Deceased Husband's Name Under Rule 37BA
    ITAT Rules No TDS Deduction Under Section 194H on Online Ticketing Platform Convenience Fees
    Reopening Assessment Under Section 147 Invalid Without Direct Link or Cross-Examination Opportunity
    Income from ship operations taxable only in Singapore under Article 8 of India-Singapore DTAA, AO's addition set aside
    Reopening of Assessment Under Section 147 Invalid Without Proper Jurisdiction, Assessment Quashed
    Inland Haulage Charges Qualify for Tax Benefits Under Article 8 of India-UAE DTAA, Exempt from Indian Taxation
    Reopening Assessment of Deceased Assessee Without Section 148 Notice to Legal Heir Is Invalid

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    Export of services - the procurement of orders in the Indian...

    Indian Market Orders for Foreign Principal Not Taxable Under Service Tax if Paid in Foreign Exchange.

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    Service TaxMay 22, 2017Case LawsAT

    Export of services - the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is received in foreign exchange from the principal, would not be taxable as no service is considered to have been provided in India - AT

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    ActsIncome Tax