Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
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