Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. - Department directed to re-consider the application - HC
Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. - Department directed to re-consider the application - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
