Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Refund of service tax - contention of the appellant is that the tax having been paid under mistake - works contracts which is in the nature of original works - they paid tax on the balance 60% as their own liability (which was not payable) - the rejection of refund claim on the ground of limitation is not sustainable. - AT
Refund of service tax - contention of the appellant is that the tax having been paid under mistake - works contracts which is in the nature of original works - they paid tax on the balance 60% as their own liability (which was not payable) - the rejection of refund claim on the ground of limitation is not sustainable. - AT
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