Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax Rules, the advance payment of Service Tax can be adjusted against subsequent Service Tax dues. The appellant had discharged the duty liability but failed to record the same in the ST-3 Returns due to inadequate understanding of the law. - Adjustment allowed - Only the late filing fee/ penalty u/s 77(2) confirmed. - AT
Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax Rules, the advance payment of Service Tax can be adjusted against subsequent Service Tax dues. The appellant had discharged the duty liability but failed to record the same in the ST-3 Returns due to inadequate understanding of the law. - Adjustment allowed - Only the late filing fee/ penalty u/s 77(2) confirmed. - AT
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