Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Page of 4913
Press 'Enter' after typing page number.
1101 to 1120 of 98250 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service element, thus not attracting service tax liability. - The petitioner relied on a circular dated 3.8.2022 and a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which influenced the decision not to challenge the orders. The court needed to consider the implications of these subsequent events on the original show cause notice. - Matter restored back.
Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service element, thus not attracting service tax liability. - The petitioner relied on a circular dated 3.8.2022 and a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which influenced the decision not to challenge the orders. The court needed to consider the implications of these subsequent events on the original show cause notice. - Matter restored back.
Note: It is a system-generated summary and is for quick reference only.