Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT
CESTAT ruled mere book entries labeling income as commission don't automatically attract service tax under BAS, requiring substantive examination of services rendered.