PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such application by one day beyond the period of one year from the relevant date - The period of limitation should be calculated as per the General Clauses Act - the refund application has been filed within time and rejection of refund is incorrect and needs to be set aside. - AT
Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such application by one day beyond the period of one year from the relevant date - The period of limitation should be calculated as per the General Clauses Act - the refund application has been filed within time and rejection of refund is incorrect and needs to be set aside. - AT
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