Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one Commissionerate to another. The appellant has again paid service tax mentioning the service tax registration of Ahmedabad Commissionerate on 26.09.2016. It is clear that the department has collected service tax twice from the appellant. This is not permissible under law. - The rejection of refund on the ground of limitation cannot be justified - AT
Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one Commissionerate to another. The appellant has again paid service tax mentioning the service tax registration of Ahmedabad Commissionerate on 26.09.2016. It is clear that the department has collected service tax twice from the appellant. This is not permissible under law. - The rejection of refund on the ground of limitation cannot be justified - AT
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TaxTMI 
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