Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Appellant has collected the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted - Penalty only under one Section is sufficient and adequate deterrent - AT
Appellant has collected the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted - Penalty only under one Section is sufficient and adequate deterrent - AT
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