Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT
CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT
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