Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department cannot hold the service tax since they are not entitled to do so. - SC
Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department cannot hold the service tax since they are not entitled to do so. - SC
Note: It is a system-generated summary and is for quick reference only.