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    October 23, 2026   Case Laws GST
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    October 23, 2026   Case Laws GST
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October 23, 2026   Case Laws GST
GST Order Communication Determines Appeal Limitation Where Improper Portal Upload Denies Effective Notice and Requires Reasoned Delay Consideration
October 23, 2026   Case Laws GST
Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.
October 23, 2026   Case Laws GST
Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.
October 23, 2026   Case Laws GST
Transitional refund eligibility for reverse-charge tax on external borrowings survives absent assessment or adjudication proceedings.
October 23, 2026   Case Laws GST
Portal-only GST order service may not trigger appeal limitation when authorities know the taxpayer ceased manufacturing.
October 23, 2026   Case Laws GST
Input tax credit reversal requires review of reconciliations and disclosed grounds before fresh verification of stock transfers.
October 23, 2026   Case Laws GST
Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
October 23, 2026   Case Laws GST
Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
October 23, 2026   Case Laws GST
GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficient.
October 23, 2026   Case Laws Income Tax
GAAR scrutiny of listed-share bonus transactions fails where market trades lack a planned arrangement or controlled tax outcome.
October 23, 2026   Case Laws Income Tax
Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction.
October 23, 2026   Case Laws Income Tax
Debatable MAT credit components cannot be reduced through rectification for an alleged mistake apparent from the record.
October 23, 2026   Case Laws Income Tax
FIR quashing for audit-report filings prevents criminal proceedings where allegations disclose no cognizable offence against accountants.
October 23, 2026   Case Laws Income Tax
Portfolio-managed securities gains retain capital-gains treatment where investment character is not converted into active trading.
October 23, 2026   Case Laws Income Tax
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computation are finalised.
October 23, 2026   Case Laws Income Tax
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penalties.
October 23, 2026   Case Laws Income Tax
Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory violation.
October 23, 2026   Case Laws Income Tax
Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
October 23, 2026   Case Laws Income Tax
Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
October 23, 2026   Case Laws Income Tax
Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.

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Home › Highlights › Service Tax › 2018 › December, 2018 › This
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Service Tax

There being no dispute that the services rendered by the...

Appellant Not Liable for Service Tax Despite SEZ Unit's Non-Compliance with Legal Provisions.

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Service Tax December 22, 2018 Case Laws AT
There being no dispute that the services rendered by the appellant to an unit in SEZ who was supposed to follow the provisions of the law, which he did not do so, would not mean that appellant should be saddled with the service tax liability.
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