Judgement

CESTAT dismisses Service Tax Demand as Remittances Made for Meeting Establishment Costs at Branch Locations

Bombay High Court: The right to seek refund under the Maharashtra Value Added Tax Act, 2002 accrues when order on application for refund in Form 501 is duly served on the applicant. Any change in ownership of the assessee firm shall be informed within prescribed time under section 18 of the Act

Right to seek refund under the MVAT accrues when order on application for refund in Form 501 is duly served on applicant

Mere dispatch of Order does not imply the service and receipt of Order

If the substantive conditions to the exemption notifications stand fulfilled the exemption cannot be denied

Extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade tax

Demand of service tax on foreign remittance quashed by CESTAT

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

CESTAT dismisses Service Tax Demand as Remittances Made for Meeting Establishment Costs at Branch Locations

Right to seek refund under the MVAT accrues when order on application for refund in Form 501 is duly served on applicant

Mere dispatch of Order does not imply the service and receipt of Order

If the substantive conditions to the exemption notifications stand fulfilled the exemption cannot be denied

Extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade tax

Demand of service tax on foreign remittance quashed by CESTAT