Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Refund of service tax wrongly paid - GTA service - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were incurred in relation to agricultural produce only, the adjudicating authority had no option but to reject the claim.
Refund of service tax wrongly paid - GTA service - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were incurred in relation to agricultural produce only, the adjudicating authority had no option but to reject the claim.
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