Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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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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