Service Tax Judgements

Information for the purpose of Search & Seizure

CA.Saibaburao Nanduri 10 September 2007 at 15:49

Held by hon"ble court that the concerned officer cannot be said to be legally in possession of such information due to the fact that such report is the exclusive property of Legislature.Thus such report cannot be used as information in possession for

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Nature of Receipts

CA.Saibaburao Nanduri 05 September 2007 at 11:25

That business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.

Posted in Service Tax | 45 Views