Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply of tangible goods service, said tax was collected without authority of law - Refund allowed - Period of limitation not applicable.
Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply of tangible goods service, said tax was collected without authority of law - Refund allowed - Period of limitation not applicable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
