Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment of service tax, even under an amnesty scheme, necessitated interest payment as a corollary. Therefore, the appellant's contention for exemption from interest payment was deemed untenable. Regarding the refund claim, the tribunal affirmed that the appellant's payment of service tax without contestation implied acceptance of the department's stance. Additionally, the tribunal reasoned that the amnesty scheme, under which the appellant paid the tax, did not absolve them from interest liability.
Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment of service tax, even under an amnesty scheme, necessitated interest payment as a corollary. Therefore, the appellant's contention for exemption from interest payment was deemed untenable. Regarding the refund claim, the tribunal affirmed that the appellant's payment of service tax without contestation implied acceptance of the department's stance. Additionally, the tribunal reasoned that the amnesty scheme, under which the appellant paid the tax, did not absolve them from interest liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
