PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without evidence showing that the entire amount received was taxable under Service Tax provisions. The decision also underscores that regularly filed ST-3 Returns should be effectively scrutinized at the preliminary stage, and mere non-payment of tax does not constitute suppression of facts for invoking the extended period of limitation.
Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without evidence showing that the entire amount received was taxable under Service Tax provisions. The decision also underscores that regularly filed ST-3 Returns should be effectively scrutinized at the preliminary stage, and mere non-payment of tax does not constitute suppression of facts for invoking the extended period of limitation.
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