Month: November 2012
360 articlesService Tax

Service Tax
Extended period of limitation not invokable in case of revenue neutral situation
Service Tax

Service Tax
Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN
Service Tax

Service Tax
Drilling of exploratory wells is part Mining Service
Custom Duty

Custom Duty
Delay in filing of application under sec. 84(3) is condonable
Income Tax

Income Tax
Unabsorbed depreciation to be set-off with income from other sources even if business losses not yet exhausted
Excise Duty

Excise Duty
Cenvat credit can be taken on machine procured prior to registration
Income Tax

Income Tax
Full value of consideration could not be substituted by market price if bona fide of the transaction not suspected
Service Tax

Service Tax
ST Demand cannot be upheld under a category different than mentioned in show-cause notice
Income Tax

Income Tax
Claim made Through invalid revised return can also be considered
Service Tax

Service Tax
