Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Commission paid to a foreign director for marketing and sourcing export orders was held taxable under reverse charge because the director supplied services from outside India, the recipient was in India, and the place of supply under Section 13(2) was India, making it an import of services. Commission paid to foreign marketing agents was held not taxable because they were treated as intermediary services and, under Section 13(8), the place of supply was outside India, so the import of services condition failed. Charges paid to foreign clearing and forwarding agents for arrival, customs clearance and terminal handling services rendered abroad were held taxable under reverse charge as import of services.
Commission paid to a foreign director for marketing and sourcing export orders was held taxable under reverse charge because the director supplied services from outside India, the recipient was in India, and the place of supply under Section 13(2) was India, making it an import of services. Commission paid to foreign marketing agents was held not taxable because they were treated as intermediary services and, under Section 13(8), the place of supply was outside India, so the import of services condition failed. Charges paid to foreign clearing and forwarding agents for arrival, customs clearance and terminal handling services rendered abroad were held taxable under reverse charge as import of services.
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