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...
Period of limitation - Refund claim - Additional documents sought by Revenue to satisfy themselves that service provider has paid 100% Service Tax cannot be said that required documents were not filed alongwith original refund application - Refund allowed - AT
Period of limitation - Refund claim - Additional documents sought by Revenue to satisfy themselves that service provider has paid 100% Service Tax cannot be said that required documents were not filed alongwith original refund application - Refund allowed - AT
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