Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The text addresses refund claims for erroneously paid service tax where a taxpayer adjusted such payment under Rule 6(3) instead of seeking a statutory refund. It states the adjustment was impermissible because payment remains government revenue until adjudicated, the correct remedy is a refund application under the statutory mechanism, and a statutory presumption exists that the incidence of tax is passed on to the buyer. Consequently the claimant bears the burden of proving the tax was not passed on; failure to discharge that burden sustains a confirmed demand for short payment and denial of the appeal.
The text addresses refund claims for erroneously paid service tax where a taxpayer adjusted such payment under Rule 6(3) instead of seeking a statutory refund. It states the adjustment was impermissible because payment remains government revenue until adjudicated, the correct remedy is a refund application under the statutory mechanism, and a statutory presumption exists that the incidence of tax is passed on to the buyer. Consequently the claimant bears the burden of proving the tax was not passed on; failure to discharge that burden sustains a confirmed demand for short payment and denial of the appeal.
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