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...
Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds ₹ 2 crores. - The amount involved in this case is less than Rupees two crores - Criminal proceedings quashed - HC
Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds ₹ 2 crores. - The amount involved in this case is less than Rupees two crores - Criminal proceedings quashed - HC
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