When one of senior officer of the department is dropping the ...

Case Laws Service Tax

July 21, 2015

When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of adopting the same interpretation which is in his favour and availing the credit - AT

View Source

← Previous Next →

When one of senior officer of the department is dropping the ...

Case Laws Service Tax

July 21, 2015

You may also like:

Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is...

Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an...

Initiation of CIRP - pre-existence of dispute - There was no dispute existing prior to the first demand notice and only disputes raised prior to the first demand notice...

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was...

Deduction u/s 80IB(7) - For own lethargy or inaction on the part of an officer of Income Tax Department, a deduction which otherwise may be available to Assessee, cannot...

Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section...

Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the...

Validity of Reopening of assessment u/s 147 - Explanation (2) would be of no avail to the Department. - Test the correctness or otherwise of a methodology adopted by the...

Duty demand - FOC kits sold along with JCBs machines - The dropping of similar show cause notices relating to similar demands for duty has led to an anomalous situation...

Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

Quick Updates: