Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Refund claim for service tax on resurfacing and allied works at a defence installation is permissible where exemption entry previously applied and similar reintroduced entry covers identical services; consequence: services rendered when exemption prevailed remain eligible. Rule 2As liberal scope includes resurfacing as additions or alterations, and stamp duty requirement does not apply where stamp duty is inapplicable, so contracts need not satisfy that clause. Section 103 provides a self-contained refund code excluding Section 11B unjust enrichment and differing limitation; consequence: refund entitlement depends on satisfying Section 102/103 conditions. Operative relief: remand for decision after impleading the service recipient.
Refund claim for service tax on resurfacing and allied works at a defence installation is permissible where exemption entry previously applied and similar reintroduced entry covers identical services; consequence: services rendered when exemption prevailed remain eligible. Rule 2As liberal scope includes resurfacing as additions or alterations, and stamp duty requirement does not apply where stamp duty is inapplicable, so contracts need not satisfy that clause. Section 103 provides a self-contained refund code excluding Section 11B unjust enrichment and differing limitation; consequence: refund entitlement depends on satisfying Section 102/103 conditions. Operative relief: remand for decision after impleading the service recipient.
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