Tax amount which has already been credited to the Government by depositing in electronic cash credit ledger is required to be considered as a payment of tax which gets adjusted at the time of filing of return.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The committee noted the UP RERA did not comment on the opinion of the accountant and the opinion was completely based on the materials given and the engagement did not entail audit or investigative responsibilities.