Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund.
Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund.
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