๐๐๐ฆ๐ง๐๐ง ๐๐ผ๐น๐ธ๐ฎ๐๐ฎ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฅ๐ฒ๐ฏ๐ฎ๐๐ฒ ๐๐น๐ฎ๐ถ๐บ๐ ๐ณ๐ผ๐ฟ ๐ ๐๐น๐๐ถ๐ฝ๐น๐ฒ ๐ฆ๐ต๐ถ๐ฝ๐ฝ๐ถ๐ป๐ด ๐๐ถ๐น๐น๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Rebate claims under Notification No. 41/2012-ST can cover multiple shipping bills in a single claim without filing separate claims for each bill."
27 days ago
๐ก๐ฒ๐ ๐๐ฒ๐น๐ต๐ถ ๐๐ถ๐ด๐ต ๐๐ผ๐๐ฟ๐ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฉ๐๐๐ฅ ๐ฆ๐ฐ๐ต๐ฒ๐บ๐ฒ ๐๐น๐ถ๐ด๐ถ๐ฏ๐ถ๐น๐ถ๐๐ ๐ข ๐ง๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ต๐ฒ๐น๐ฑ: "Taxpayers with pending investigations are expressly included under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐ก๐ฒ๐ ๐๐ฒ๐น๐ต๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ฒ๐ป๐๐ฎ๐ ๐๐ฟ๐ฒ๐ฑ๐ถ๐ ๐ฎ๐ป๐ฑ ๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐ฃ๐ฎ๐ฟ๐๐ถ๐ฐ๐๐น๐ฎ๐ฟ๐ ๐ข The Tribunal held: "Even if duty-paying documents do not include all particulars but contain essential details like service tax paid, description of services, and address, credit cannot be denied."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐ฒ๐ป๐ป๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ฑ๐๐ฎ๐ป๐ฐ๐ฒ ๐๐ฒ๐ป๐๐ฎ๐ ๐๐ฟ๐ฒ๐ฑ๐ถ๐ ๐๐๐ฎ๐ถ๐น๐บ๐ฒ๐ป๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Availing CENVAT Credit in advance of payment is a procedural lapse; credit cannot be denied when eligibility is undisputed."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐ก๐ฒ๐ ๐๐ฒ๐น๐ต๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ง๐ฎ๐ ๐๐ฒ๐บ๐ฎ๐ป๐ฑ ๐๐ฎ๐๐ฒ๐ฑ ๐ผ๐ป ๐๐ฎ๐น๐ฎ๐ป๐ฐ๐ฒ ๐ฆ๐ต๐ฒ๐ฒ๐ ๐๐ถ๐ด๐๐ฟ๐ฒ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Service tax demand cannot be based solely on apparent differences between balance sheet figures and ST-3 returns. Calculation must be transaction-wise and invoice-wise."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐ฒ๐ป๐ป๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ป๐ฐ๐ฒ๐ป๐๐ถ๐๐ฒ๐ ๐ฎ๐ป๐ฑ ๐ฅ๐ฒ๐ถ๐บ๐ฏ๐๐ฟ๐๐ฒ๐บ๐ฒ๐ป๐ ๐ข๐ณ ๐๐ ๐ฝ๐ฒ๐ป๐๐ฒ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Incentives are discounts and not taxable services. Reimbursement of expenses cannot be subjected to service tax."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ผ๐น๐ธ๐ฎ๐๐ฎ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ ๐ถ๐ป๐ถ๐ป๐ด ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ฎ๐ป๐ฑ ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ง๐ฎ๐ ๐๐ถ๐ฎ๐ฏ๐ถ๐น๐ถ๐๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "No service tax is leviable on mining activities conducted prior to 01.06.2007."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ผ๐น๐ธ๐ฎ๐๐ฎ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ถ๐บ๐ถ๐๐ฎ๐๐ถ๐ผ๐ป ๐ฃ๐ฒ๐ฟ๐ถ๐ผ๐ฑ ๐ณ๐ผ๐ฟ ๐๐ถ๐ณ๐ณ๐ฒ๐ฟ๐ฒ๐ป๐๐ถ๐ฎ๐น ๐ฅ๐ฒ๐ณ๐๐ป๐ฑ ๐๐น๐ฎ๐ถ๐บ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "The limitation period for filing subsequent differential refund claims is calculated from its date of filing, as per Section 11B of the Act."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐บ๐ฒ๐ฑ๐ฎ๐ฏ๐ฎ๐ฑ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ ๐ฝ๐ผ๐ฟ๐ ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ฎ๐ป๐ฑ ๐ฅ๐ฒ๐ณ๐๐ป๐ฑ ๐๐น๐ฎ๐ถ๐บ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Services consumed outside India are not taxable. Any amount deposited in such cases is not service tax and is refundable."
about 1 month ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐บ๐ฒ๐ฑ๐ฎ๐ฏ๐ฎ๐ฑ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ฑ๐ท๐๐๐๐บ๐ฒ๐ป๐ ๐ผ๐ณ ๐๐ ๐ฐ๐ฒ๐๐ ๐ง๐ฎ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Adjustment of excess tax paid towards future tax liability is valid when appropriately documented and informed by contractual obligations."
about 1 month ago