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...
Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is exempt from the whole of the service tax leviable thereon, is an exempted service. It is not the case of any side that the service which has been provided under the state of Jammu & Kashmir has been exempted as whole. Therefore, the said provision is not applicable to the facts of this case. - Credit not required to be reversed - AT
Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is exempt from the whole of the service tax leviable thereon, is an exempted service. It is not the case of any side that the service which has been provided under the state of Jammu & Kashmir has been exempted as whole. Therefore, the said provision is not applicable to the facts of this case. - Credit not required to be reversed - AT
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TaxTMI 
TaxTMI 
