Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.
Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.
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