Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the appellant for reverse charge basis would have been paid by the appellant to the foreign service provider, it does not include the amounts paid by the appellant - exemption granted
Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the appellant for reverse charge basis would have been paid by the appellant to the foreign service provider, it does not include the amounts paid by the appellant - exemption granted
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