#section 73
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497 articlesService Tax

Service Tax
Service Tax: No Section 78 Penalty without Misrepresentation or Suppression of Facts
Income Tax

Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Goods and Services Tax

Goods and Services Tax
Kerala HC Quashes GST Assessment Order, Citing Lack of Personal Hearing
Goods and Services Tax

Goods and Services Tax
Passing of detention order without recording any findings is unsustainable in law
Service Tax

Service Tax
No Service Tax on Recharge Coupon/Mobile Connection Handling commission from BSNL
Goods and Services Tax

Goods and Services Tax
Refunds under GST: Analysis of relevant provisions & important judgments
Service Tax

Service Tax
CESTAT Quashes SCN with Contradictory Statements and Presumption
Service Tax

Service Tax
No service tax on services provided by SEZ developer to units in SEZ
Excise Duty

Excise Duty
Payment of 10% of value of exempted goods not enforceable after proportionate reversal of Cenvat Credit
Service Tax

Service Tax
Omission of registration number purposefully makes invoice inadmissible document
Income Tax

Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Service Tax

Service Tax
Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice
Service Tax

Service Tax
Cenvat Credit can be utilized for payment of service tax on import of services
Goods and Services Tax

Goods and Services Tax
