Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By:
RelevanceDefaultDate
    November 3, 2025 Case Laws GST
    Respondent must expeditiously decide Petitioner's IGST refund claims; interest for departmental delay, adjusted for taxpayer delay
    November 3, 2025 Case Laws GST
    Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
    November 3, 2025 Case Laws GST
    Petition dismissed; detention and seizure under s.129(3) CGST Act upheld for goods moved without delivery challan
    November 3, 2025 Case Laws Income Tax
    Contemporaneous filings and independent verification can rebut s.68 unexplained share premium addition despite directors not attending s.131 summons
    November 3, 2025 Case Laws Income Tax
    Stay denied; appellant required to pre-deposit 20% of disputed tax demand under CBDT OMs; no hardship shown
    November 3, 2025 Case Laws Income Tax
    Assessment framed under section 143(3) held void for lack of mandatory 143(2) notice after PAN-based transfer
    November 3, 2025 Case Laws SEBI
    Trustees held primarily responsible under Section 15 of the Indian Trust Act; schemes remained unwound; reduced penalties for senior appellants
    November 3, 2025 Case Laws Service Tax
    Appeal allowed: s.66D(k) exempts government electricity licensee's transmission/distribution and bundled ancillary services; extended period claims ti...
    November 3, 2025 Case Laws GST
    Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
    November 3, 2025 Case Laws GST
    Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST
    November 3, 2025 Case Laws GST
    AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
    November 3, 2025 Case Laws GST
    Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
    November 3, 2025 Case Laws Income Tax
    Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
    November 3, 2025 Case Laws Income Tax
    S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
    November 3, 2025 Case Laws Income Tax
    Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
    November 3, 2025 Case Laws Income Tax
    No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
    November 3, 2025 Case Laws Income Tax
    Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
    November 3, 2025 Case Laws Income Tax
    Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
    November 3, 2025 Case Laws Income Tax
    Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
    November 3, 2025 Case Laws Income Tax
    Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Service Tax / 2023 / May, 2023 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Service Tax / 2023 / May, 2023 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Service Tax

    Refund claim on account of excess deposit of Service Tax on...

    Refund Granted for Excess Service Tax Deposit Due to Unutilized Cenvat Credit After Business Closure by Proprietor's Death.

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    Service TaxMay 23, 2023Case LawsAT

    Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of closure of business leading to non-utilization thereof, cannot deprive the deceased of their accrued interests in law and following judicial discipline and precedent decisions, the appeal is allowed with consequential relief. - AT

    View Source View

    Topics

    ActsIncome Tax
    Next ➔