Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Refund claims for service tax paid under reverse charge on foreign-currency royalty fall to be processed under the existing service-tax law through the transitional mechanism in section 142(3) of the CGST Act, even where the tax was deposited after GST implementation. This treatment preserves the applicability of the pre-GST refund framework to service tax paid under the Finance Act. Cash refund of the reverse-charge service tax is therefore admissible, rather than being denied solely because payment occurred after the GST transition.
Refund claims for service tax paid under reverse charge on foreign-currency royalty fall to be processed under the existing service-tax law through the transitional mechanism in section 142(3) of the CGST Act, even where the tax was deposited after GST implementation. This treatment preserves the applicability of the pre-GST refund framework to service tax paid under the Finance Act. Cash refund of the reverse-charge service tax is therefore admissible, rather than being denied solely because payment occurred after the GST transition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
