Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Demand of Service tax on unbilled revenue - Unbilled revenue represents amounts attributable to services already performed, which have accrued but which have not fallen due for payment or invoicing in terms of the agreement between the parties. - Such amount has not yet become recoverable from the customer of the appellant. - Unbilled revenue cannot be brought to tax - AT
Demand of Service tax on unbilled revenue - Unbilled revenue represents amounts attributable to services already performed, which have accrued but which have not fallen due for payment or invoicing in terms of the agreement between the parties. - Such amount has not yet become recoverable from the customer of the appellant. - Unbilled revenue cannot be brought to tax - AT
Note: It is a system-generated summary and is for quick reference only.