Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Page of 4801
Press 'Enter' after typing page number.
341 to 360 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had already settled the tax liabilities before the notice was issued. The absence of fraudulent or willful misconduct to evade tax payment played a crucial role in this determination. The Tribunal's decision to apply sub-section (3) of Section 73 was deemed correct, emphasizing that when taxes are paid voluntarily before any notice, the authorities should not issue a notice for the same period.
Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had already settled the tax liabilities before the notice was issued. The absence of fraudulent or willful misconduct to evade tax payment played a crucial role in this determination. The Tribunal's decision to apply sub-section (3) of Section 73 was deemed correct, emphasizing that when taxes are paid voluntarily before any notice, the authorities should not issue a notice for the same period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
