Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax from the customers in any manner and hence it is to be held that service recipient has not paid the service tax element to the appellant. Therefore, doctrine of unjust enrichment is not attracted in this case.
Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax from the customers in any manner and hence it is to be held that service recipient has not paid the service tax element to the appellant. Therefore, doctrine of unjust enrichment is not attracted in this case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
