Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Remuneration paid to whole-time directors was treated as outside the service tax net because the employment agreements, express employer-employee clauses, TDS under section 192, and Form 16 supported an employee relationship; variable or profit-linked pay did not change that character, so the demand, interest and penalties on that remuneration failed. Remuneration paid to non-whole-time directors was also not taxable on the facts shown, because the appellant had produced ST-3 returns indicating tax was discharged by its Bhubaneswar office, the Revenue did not rebut that evidence, and no centralized registration existed to justify a demand from the Salem office. Derivative demands based on an earlier set-aside notice, without independent evidence, could not survive, so the common orders were set aside in entirety.
Remuneration paid to whole-time directors was treated as outside the service tax net because the employment agreements, express employer-employee clauses, TDS under section 192, and Form 16 supported an employee relationship; variable or profit-linked pay did not change that character, so the demand, interest and penalties on that remuneration failed. Remuneration paid to non-whole-time directors was also not taxable on the facts shown, because the appellant had produced ST-3 returns indicating tax was discharged by its Bhubaneswar office, the Revenue did not rebut that evidence, and no centralized registration existed to justify a demand from the Salem office. Derivative demands based on an earlier set-aside notice, without independent evidence, could not survive, so the common orders were set aside in entirety.
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