Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
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