Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Imposition of penalty - service tax paid on Manpower supply services under RCM - being pointed out the audit party, without waiting, the Appellant immediately deposited the entire service tax amount along with interest much before the issuance of SCN - when credit is available to an assesee itself it cannot be said that there is any intention to evade payment of duty - payment o tax is revenue neutral - no penalty
Imposition of penalty - service tax paid on Manpower supply services under RCM - being pointed out the audit party, without waiting, the Appellant immediately deposited the entire service tax amount along with interest much before the issuance of SCN - when credit is available to an assesee itself it cannot be said that there is any intention to evade payment of duty - payment o tax is revenue neutral - no penalty
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
