Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - There is no prohibition under the law for one person to be a manufacturer as also a service provider. - credit cannot be denied - AT
Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - There is no prohibition under the law for one person to be a manufacturer as also a service provider. - credit cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.