Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple issues raised by the parties. Firstly, it ruled that a demand already paid prior to the show cause notice should not have been included, as it fell under section 73(3) and was not excluded by section 73(4). Secondly, it set aside the demand and penalty for non-payment of service tax reflected in ST-3 returns, as the extended period of limitation was not properly invoked. Additionally, it upheld the Commissioner's finding regarding the reversal of a demand under rule 6(3) of the Credit Rules.
Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple issues raised by the parties. Firstly, it ruled that a demand already paid prior to the show cause notice should not have been included, as it fell under section 73(3) and was not excluded by section 73(4). Secondly, it set aside the demand and penalty for non-payment of service tax reflected in ST-3 returns, as the extended period of limitation was not properly invoked. Additionally, it upheld the Commissioner's finding regarding the reversal of a demand under rule 6(3) of the Credit Rules.
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