Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT
Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
