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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Refund of service tax paid under a wrong assessee code was treated as a matter of internal departmental adjustment, not a ground to deny substantive refund once the levy had failed. Amounts deposited during investigation were treated as pre-deposit rather than tax recovered from customers, so the bar of unjust enrichment did not apply mechanically. Where collections from members were covered by mutuality and service tax was not leviable, there was no basis to assume passing on of tax incidence. The retained investigation deposit was therefore refundable, and the unpaid balance was directed to be returned with applicable interest.
Refund of service tax paid under a wrong assessee code was treated as a matter of internal departmental adjustment, not a ground to deny substantive refund once the levy had failed. Amounts deposited during investigation were treated as pre-deposit rather than tax recovered from customers, so the bar of unjust enrichment did not apply mechanically. Where collections from members were covered by mutuality and service tax was not leviable, there was no basis to assume passing on of tax incidence. The retained investigation deposit was therefore refundable, and the unpaid balance was directed to be returned with applicable interest.
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