Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling lin...
Non-resident rights subscriptions require compliant existing shareholdings, while penalty proportionality depends on the circumstances of the transact...
Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cann...
Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguar...
Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during res...
Book printing that amounts to manufacture or production under the Central Excise Act falls within the service-tax negative list where the process is one on which excise duty is leviable, even if printed books carry a nil tariff rate. A discrepancy between Form 26AS and ST-3 returns alone does not establish a taxable service; the Department must identify the untaxed transaction and establish the elements of a taxable service. Invocation of the extended limitation period requires a positive act of evasion.
Book printing that amounts to manufacture or production under the Central Excise Act falls within the service-tax negative list where the process is one on which excise duty is leviable, even if printed books carry a nil tariff rate. A discrepancy between Form 26AS and ST-3 returns alone does not establish a taxable service; the Department must identify the untaxed transaction and establish the elements of a taxable service. Invocation of the extended limitation period requires a positive act of evasion.
Note: It is a system-generated summary and is for quick reference only.
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