Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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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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