Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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.
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