Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The case before CESTAT Bangalore involved a refund claim for Service Tax paid under protest for Consultancy Services received from abroad under reverse charge mechanism. The respondent deposited the tax, interest, and penalty within the prescribed time period. The absence of evidence showing payments made under protest led to the claim being considered time-barred. The respondent had paid the tax based on an audit letter and had informed the authorities accordingly. As the tax was paid under the relevant provisions without any mistake of law. The decision upheld the provisions of u/s 11B of the Central Excise Act, 1944. The appeal by the Revenue was allowed.
The case before CESTAT Bangalore involved a refund claim for Service Tax paid under protest for Consultancy Services received from abroad under reverse charge mechanism. The respondent deposited the tax, interest, and penalty within the prescribed time period. The absence of evidence showing payments made under protest led to the claim being considered time-barred. The respondent had paid the tax based on an audit letter and had informed the authorities accordingly. As the tax was paid under the relevant provisions without any mistake of law. The decision upheld the provisions of u/s 11B of the Central Excise Act, 1944. The appeal by the Revenue was allowed.
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