Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Denial of rebate of Service Tax - no nexus between the input services and the exported output service - There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax paid on output service could not have been used - AT
Denial of rebate of Service Tax - no nexus between the input services and the exported output service - There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax paid on output service could not have been used - AT
Note: It is a system-generated summary and is for quick reference only.