Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
CENVAT credit - exempt service or not - Not unnaturally, such service, unacknowledgeable in the tax jurisdiction, fails the test of utilization in rendering of further service. These, therefore, cannot be ‘input services’ and the inclusive portion of ‘exempted services’ must be construed as referring to such and not to services that, though not yet, may still be subject to levy.
CENVAT credit - exempt service or not - Not unnaturally, such service, unacknowledgeable in the tax jurisdiction, fails the test of utilization in rendering of further service. These, therefore, cannot be ‘input services’ and the inclusive portion of ‘exempted services’ must be construed as referring to such and not to services that, though not yet, may still be subject to levy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
