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October 26, 2026   Circulars DGFT
Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
October 26, 2026   Circulars FEMA
FEMA compounding jurisdiction shifts overseas investment, borrowing, lending and guarantee applications to designated regional offices.
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Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader client-record obligations.
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Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
October 26, 2026   Notes Money Laundering
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite stringent bail rules.
October 26, 2026   Notes Income Tax
Salary expense deductibility requires proof of genuine services, while untested third-party statements demand fair evidentiary safeguards.
October 26, 2026   Notes GST
Cash seizure under GST searches requires statutory authority; unlawful retention may require restitutionary interest and return.
October 26, 2026   Notes Income Tax
Prospective application of stamp-value taxation prevents additions where property agreements and substantive payments pre-date the charging provision.
October 26, 2026   Case Laws GST
Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
October 26, 2026   Case Laws GST
Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.
October 26, 2026   Case Laws GST
Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked-credit recovery and fraud-based allegations.
October 26, 2026   Case Laws GST
Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
October 26, 2026   Case Laws Benami Property
Order VII Rule 11 scrutiny remains confined to plaint averments, preserving will-based property claims for trial.
October 26, 2026   Case Laws GST
GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
October 26, 2026   Case Laws GST
Intra-court appellate restraint preserves statutory GST remedies unless the Single Judge's referral order is demonstrably erroneous or perverse.
October 26, 2026   Case Laws GST
Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully available.
October 26, 2026   Case Laws GST
Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
October 26, 2026   Case Laws Income Tax
Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
October 26, 2026   Case Laws Income Tax
Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
October 26, 2026   Case Laws Income Tax
Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.

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Home › Highlights › Service Tax › 2014 › January, 2014 › This
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Service Tax

Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 -...

Appellants Required to Pay Service Tax as Goods Transport Service Recipients; Rule 6(3) Benefit Denied.

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Service Tax January 10, 2014 Case Laws AT
Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the category of “assessee” and, therefore, Rule 6(3) squarely applies to them - AT
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