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- Normal / Extended penalty
- Whether penalty is invokable if the facts were already in the knowledge of department ?
Whether penalty is invokable if the facts were already in the knowledge of department ?
Issue Favourable to Tax Payer ?:- yes
Held - The perusal of a case records shows for the identical issue, for the period August, 2011 to February, 2012 and April 2012 to July, 2017.....
Issue Favourable to Tax Payer ?:- yes
Held - The Appellant has not discharged service tax on the fixed facility charges being of bonafide belief that the said fixed facility is installe.....
Issue Favourable to Tax Payer ?:- yes
Held - The period of dispute in the present appeal is from 01.10.2008 to 31.03.2013. The show cause notice was issued on 16.04.2014. The appellant .....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the records makes it clear that the method of valuation adopted by the appellants and the elements of cost of processes include.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
