Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Levy of service tax - abated portion of turnover or incorrect calculation along with penalty - The rejection of the claim of abatement for material component by the court below is against Valuation Rules and facts on record. - The calculation as submitted by the assessee has been rejected on flimsy ground - liability to pay tax has been correctly calculated as per notification no.30/2012-ST, under which the appellant is required to pay only 50% of the service tax liability and the balance 50% is payable by the recipient of the service being Corporate entity. - AT
Levy of service tax - abated portion of turnover or incorrect calculation along with penalty - The rejection of the claim of abatement for material component by the court below is against Valuation Rules and facts on record. - The calculation as submitted by the assessee has been rejected on flimsy ground - liability to pay tax has been correctly calculated as per notification no.30/2012-ST, under which the appellant is required to pay only 50% of the service tax liability and the balance 50% is payable by the recipient of the service being Corporate entity. - AT
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