Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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