Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision contained in Clause (ec) of Explanation (B) to Section 11B of the Act would show that the “judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court” mentioned therein shall be in a case between the same parties - refund bar by limitation
Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision contained in Clause (ec) of Explanation (B) to Section 11B of the Act would show that the “judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court” mentioned therein shall be in a case between the same parties - refund bar by limitation
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