#section 73
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497 articlesGoods and Services Tax

Goods and Services Tax
Personal Hearing Cannot be Denied Based on Mere “No” in GSTDRC-06: Orissa HC
Goods and Services Tax

Goods and Services Tax
SCN Can’t be reissued for Accepted, Finalized First Appellate Authority Order: HC
Service Tax

Service Tax
Modular Employment Scheme: Outside Ambit of Service Tax
Service Tax

Service Tax
Obligations and responsibilities discharged by co-venturer is not subjected to service tax
Service Tax

Service Tax
Refund claim u/s 11B filed beyond one year from relevant date is not maintainable
Service Tax

Service Tax
Imposition of service tax on composite works contract prior to 1st July 2007 is untenable
Service Tax

Service Tax
No Service Tax on Consulting Engineering Service for Road Construction in J&K
Goods and Services Tax

Goods and Services Tax
Initiation of demand of tax u/s 74 not mandatorily require scrutiny of GST return
Service Tax

Service Tax
Wireline logging, perforation and mechanical job service is classifiable under mining service
Service Tax

Service Tax
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
Service Tax

Service Tax
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Service Tax

Service Tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service Tax

Service Tax
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Income Tax

Income Tax
