Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
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