Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe.
Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe.
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