#section 73
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497 articlesService Tax
Service Tax
Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008
Service Tax
Service Tax
Payment made for independent activity of tolerating an act constitutes supply
Service Tax
Service Tax
SVLDRS doesn’t exclude taxpayers against whom investigation is not concluded
Service Tax
Service Tax
Deposit insurance activity of DICGC falls within ambit of ‘General Insurance Business’
Goods and Services Tax
Goods and Services Tax
Benefit of Section 80 of TNGST not available in case tax dues are not paid
Excise Duty
Excise Duty
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Service Tax
Service Tax
Date of realization of foreign exchange is relevant date in case of export of service
Service Tax
Service Tax
Cargo handling service doesn’t cover mere transportation of goods
Service Tax
Service Tax
Extended period cannot be invoked as appellant is government company
Goods and Services Tax
Goods and Services Tax
Revenue should adjudicate show cause notice within a reasonable time
Goods and Services Tax
Goods and Services Tax
Deprival of benefit of stay u/s 112(9) GST Act due to non-constitution of Tribunal unjustified
Service Tax
Service Tax
Right to use radio frequency spectrum leviable to service tax only from 14.05.2016
Goods and Services Tax
Goods and Services Tax
Notice on mismatch in GSTR-3B & GSTR-2A without specifying contraventions is vague
Goods and Services Tax
Goods and Services Tax
