Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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