Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
Service of a service tax adjudication order by affixation on the authority's notice board can constitute valid deemed service under Section 37-C of the Central Excise Act, 1944, where personal delivery at the disclosed address fails and no updated address is supplied. Continued use of the original address despite a claimed change is relevant to the validity of service. Under Section 85(3A) of the Finance Act, 1994, the appeal period runs from receipt of the order: two months to appeal, with a further month available for condonation. An appeal beyond that condonable period is time-barred.
Service of a service tax adjudication order by affixation on the authority's notice board can constitute valid deemed service under Section 37-C of the Central Excise Act, 1944, where personal delivery at the disclosed address fails and no updated address is supplied. Continued use of the original address despite a claimed change is relevant to the validity of service. Under Section 85(3A) of the Finance Act, 1994, the appeal period runs from receipt of the order: two months to appeal, with a further month available for condonation. An appeal beyond that condonable period is time-barred.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
