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The intention of the parties committing a violation becomes irrelevant once the contravention of the statutory obligation as contemplated by the Act and the Regulations is established. The need to…
The Supreme Court of India held that engineering design and drawings are to be classified as design services for the purpose of service tax. The case pertains to the issue…
The case involves the denial of Input Tax Credit (ITC) to purchasing dealers who were unable to prove the genuineness of their transactions. The Assessing Officer and the first Appellate…