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Burden Of Proof Becomes Redundant In Seizure Cases Within Customs Area; Provision That Mandates Such Task Also Becomes Redundant- SC
The Supreme Court in a plea has observed that the question of burden of proof itself becomes redundant in cases of seizures within the customs area,...
Assessee Is Liable To Pay Service Tax On Value Of Services Rendered- SC Observes On 'Works Contract Service'
A Supreme Court Bench of Justice MR Shah and Justice Krishna Murari has stressed that in the case of ‘works contract service’ an assessee is...