Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC dismissed the writ petition challenging service tax adjudication against municipal corporation services. Despite arguments regarding exemption under Notification No. 25/2012-ST, the court found the petitioners' request for a common adjudicator as an afterthought. The original adjudication orders were set aside for procedural irregularities and remanded for fresh consideration, while maintaining the individual nature of each petitioner's case. The court emphasized that the KMC's exemption claim remains subject to detailed scrutiny and has not been automatically accepted.
HC dismissed the writ petition challenging service tax adjudication against municipal corporation services. Despite arguments regarding exemption under Notification No. 25/2012-ST, the court found the petitioners' request for a common adjudicator as an afterthought. The original adjudication orders were set aside for procedural irregularities and remanded for fresh consideration, while maintaining the individual nature of each petitioner's case. The court emphasized that the KMC's exemption claim remains subject to detailed scrutiny and has not been automatically accepted.
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TaxTMI 
TaxTMI 
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