To appeal against the same order, the stakeholders are required to submit Form GST APL-03. However, technical challenges have emerged when trying to file this form online after a taxpayer…

The court upheld the decision of CIT(A) and held that the assessee has established that the said funds were incidental to the assessee's business activity and, therefore, the same cannot…

The activities undertaken by the appellant under the agreements with the FPCs did not qualify as taxable services under BAS In a significant ruling, the Mumbai bench of the Customs…

Understanding the evolution of taxation in India before independence provides valuable insights into how fiscal policies shaped society and the pre-independence economy Understanding the evolution of taxation in India before…

Incentives and commissions received by Air Travel Agents from GDS/CRS companies and airlines were not liable for service tax The two member bench of the Customs Excise and Service Tax…