Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Penalty - short-payment of service tax - Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud, willful misstatement or suppression of facts with intent to evade tax, then he is not liable to pay any penalty
Penalty - short-payment of service tax - Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud, willful misstatement or suppression of facts with intent to evade tax, then he is not liable to pay any penalty
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