Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Validity of rcovery/garnishee order - short payment of service tax - without issuing the show cause notice, if the explanation of the petitioner is not accepted, initiating recovery proceedings by issuing garnishee order to the bankers cannot be substantiated
Validity of rcovery/garnishee order - short payment of service tax - without issuing the show cause notice, if the explanation of the petitioner is not accepted, initiating recovery proceedings by issuing garnishee order to the bankers cannot be substantiated
Note: It is a system-generated summary and is for quick reference only.