Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
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