Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
TRT-2025-296

Issue Favourable to Tax Payer ?:- yes

Held - The appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge ba.....

TRT-2025-128

Issue Favourable to Tax Payer ?:- yes

Held - The issue involved in this appeal is no more res integra in view of the decision of the Tribunal in the case of Bhoruka Aluminium Limited Vs.....

TRT-2025-129

Issue Favourable to Tax Payer ?:- yes

Held: The commission in respect of volume purchase by second level of distributor 3 for the period from 2006-07 to 2010-11 earned by the Appellant .....

TRT-2025-133

Issue Favourable to Tax Payer ?:- yes

Held - It is undisputed that the appellant had, initially, not paid service tax on the services received under reverse charge mechanism for the rel.....

TRT-2025-427

Issue Favourable to Tax Payer ?:- yes

Held - I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show-cause notice, then in.....

TRT-2025-428

Issue Favourable to Tax Payer ?:- yes

Held - The provisions of Section 73(3) of the Finance Act, 1994 say that when the liability of tax has been paid by an assessee before service of n.....