Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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