Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
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Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
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