Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Payment of service tax by the same legal entity under a different registration or accounting code does not constitute non-payment; tax already discharged on the same taxable event cannot be recovered again, so a duplicate demand for service tax is unsustainable and was set aside. Consequentially, interest and penalties under the Finance Act, 1994 were held not to arise and were also set aside. The tribunal followed a prior Division Bench precedent on the single-entity / inter-unit adjustment issue and allowed the appeal.
Payment of service tax by the same legal entity under a different registration or accounting code does not constitute non-payment; tax already discharged on the same taxable event cannot be recovered again, so a duplicate demand for service tax is unsustainable and was set aside. Consequentially, interest and penalties under the Finance Act, 1994 were held not to arise and were also set aside. The tribunal followed a prior Division Bench precedent on the single-entity / inter-unit adjustment issue and allowed the appeal.
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