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...
CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue
CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue
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