Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Refund of service tax collected from incorporated members' clubs for periods after the levy was held ultra vires could not be rejected merely as time-barred. The text states that the levy on incorporated clubs had already been declared ultra vires and affirmed by the Supreme Court, so the tax was collected without authority of law. Where tax is paid under mistake of law, limitation under section 11B cannot override Article 265 to defeat refund. The limitation-based rejection was quashed and the refund claim, including interest, was remanded for fresh decision on merits.
Refund of service tax collected from incorporated members' clubs for periods after the levy was held ultra vires could not be rejected merely as time-barred. The text states that the levy on incorporated clubs had already been declared ultra vires and affirmed by the Supreme Court, so the tax was collected without authority of law. Where tax is paid under mistake of law, limitation under section 11B cannot override Article 265 to defeat refund. The limitation-based rejection was quashed and the refund claim, including interest, was remanded for fresh decision on merits.
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