Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for the refund. It distinguished this case from previous judgments by focusing on the nature of input services for exported goods and the payment mechanism of service tax under reverse charge basis. - On the limitation period, the Tribunal noted that the crucial date for determining timeliness was the date of service tax payment, not the export date. Since the service tax was paid after July 1, 2007, and the claim was filed within a year from this payment, the Tribunal found the claim timely and thus, eligible for a refund.
Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for the refund. It distinguished this case from previous judgments by focusing on the nature of input services for exported goods and the payment mechanism of service tax under reverse charge basis. - On the limitation period, the Tribunal noted that the crucial date for determining timeliness was the date of service tax payment, not the export date. Since the service tax was paid after July 1, 2007, and the claim was filed within a year from this payment, the Tribunal found the claim timely and thus, eligible for a refund.
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