Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
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