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...
Applicability of Rule 6 (3) (i) of CCR 2004 - CENVAT credit - provision of taxable as well as exempt services - The appellants cannot be asked to pay 5% of value of exempted services when they have reversed proportionate/all the credit available on common input services - AT
Applicability of Rule 6 (3) (i) of CCR 2004 - CENVAT credit - provision of taxable as well as exempt services - The appellants cannot be asked to pay 5% of value of exempted services when they have reversed proportionate/all the credit available on common input services - AT
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