Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
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