Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Refund claim - service tax was wrongly paid - The refund claim filed after one year from relevant date, i.e. from the date of payment of service tax in the present case is clearly time barred - refund cannot be allowed - AT
Refund claim - service tax was wrongly paid - The refund claim filed after one year from relevant date, i.e. from the date of payment of service tax in the present case is clearly time barred - refund cannot be allowed - AT
Note: It is a system-generated summary and is for quick reference only.