Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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