Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
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