When statements of witnesses are made basis of demand, not allowing assessee to cross-examine witnesses is a serious flaw which makes order nullity, as it amounts to violation of principles of natural justice - It is not for adjudicating authority or Tribunal to have guesswork as to for what purposes assessee wanted to cross-examine witnesses and what extraction assessee wanted from them- Andaman Timber Industries [2015] 62 taxmann.com 3 (SC) SUPREME COURT OF INDIA SEPTEMBER 2, 2015

Ancilary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage services provided by goods transport agency in course of transportation of goods by road to be treated as part of composite service and shall enjoy abatement of 70% like principal service- Circular No. 186/5/2015 by CBEC dated 05-10-2015-

Assessee filed returns in response to notices under section 148 issued by ITO, Erode - While said returns were pending for disposal, assessee's file was transferred to jurisdiction of ITO, Madras, who issued second notice under section 148 - Whether, while reassessment proceedings were pending, impugned second notice was valid - Held, no-A.S.S.P. & Co. [1986] 27 Taxman 623 (Madras)