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...
Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial service tax has been imposed on them they become service provider is misplaced - The Act differentiates between the service provider and person liable to pay service tax under different circumstances - Rule 5B has no application in this case - AT
Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial service tax has been imposed on them they become service provider is misplaced - The Act differentiates between the service provider and person liable to pay service tax under different circumstances - Rule 5B has no application in this case - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
