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...
CESTAT adjudicated a service tax dispute, holding that the show cause notice (SCN) was not maintainable because the appellant had voluntarily paid the entire service tax with interest prior to SCN issuance. The tribunal found that sub-section 3 of section 73 of the Finance Act applies, as there was no deliberate suppression of facts or intent to evade tax. The provisions prohibiting self-assessment under sub-section 4 were deemed inapplicable. Consequently, the SCN was invalidated, the demand was set aside, and the appellant's appeal was allowed, affirming the taxpayer's right to self-correction without punitive proceedings.
CESTAT adjudicated a service tax dispute, holding that the show cause notice (SCN) was not maintainable because the appellant had voluntarily paid the entire service tax with interest prior to SCN issuance. The tribunal found that sub-section 3 of section 73 of the Finance Act applies, as there was no deliberate suppression of facts or intent to evade tax. The provisions prohibiting self-assessment under sub-section 4 were deemed inapplicable. Consequently, the SCN was invalidated, the demand was set aside, and the appellant's appeal was allowed, affirming the taxpayer's right to self-correction without punitive proceedings.
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