Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Maintainability of petition - The High court held the principle ...

Service Tax

February 1, 2024

Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies are available, leading to the dismissal of the writ petition. The decision highlighted the importance of availing statutory remedies before approaching the court under Article 226 of the Constitution, especially when there are disputes regarding facts or entitlements for exemptions.

View Source

 


 

You may also like:

  1. Receipts allocated towards Warranty period - Revenue cost matching principle - there is no requirement to disturb the methodology adopted by the assessee in accounting...

  2. Service to self - activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service - stay granted - AT

  3. Addition of undisclosed investment - the valuation done by the DVO by adopting the CPWD rate instead of State PWD rates and not allowing 10% for self supervision is held...

  4. Implementing Electronic Sealing for Containers by exporters under self-sealing procedure - Customs

  5. India will become self-sufficient in urea production in five years

  6. Addition on the basis of Peak Credit - unexplained credit entries in the bank account - basis of Peak Credit can be adopted to remove the cascading effect of the...

  7. Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. -...

  8. Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected...

  9. Maintainability of application for Advance Ruling - The AAR while dismissing the application held that, in the instant case, the questions, on which the applicant seeks...

  10. Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the...

 

Quick Updates:Latest Updates