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    Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
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SVLDRS - Benefit of the Amnesty Scheme opted - failure to make...

Appellant Denied SVLDRS Amnesty Relief Due to Missed Payment Deadline and No Evidence of Technical Glitch Impact.

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Service Tax April 16, 2024 Case Laws HC
SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches, an affidavit from the Assistant Director of GST and Central Excise indicated that there were no attempts by the appellant to make payments on the specified dates. - The High Court rejected the appellant's claim of technical glitches, emphasizing the appellant's awareness of the deadline and his failure to attempt payment within the extended period. It deemed the appellant ineligible for relief under the Amnesty Scheme.

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Acts Income Tax