Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
Page of 4823
Press 'Enter' after typing page number.
5861 to 5880 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A separate reverse charge levy on the service component of CIF imports under Notifications Nos. 8/2017 and 10/2017 was held unsustainable because the same element was already included within the composite supply of imported goods. Relying on the Supreme Court's ruling in Mohit Minerals, the HC applied the principle that the service aspect cannot be taxed separately in a manner that conflicts with the statutory scheme of composite supply. As the show cause notice was founded on that invalid levy, it could not be sustained and was set aside, bringing the proceedings to an end.
A separate reverse charge levy on the service component of CIF imports under Notifications Nos. 8/2017 and 10/2017 was held unsustainable because the same element was already included within the composite supply of imported goods. Relying on the Supreme Court's ruling in Mohit Minerals, the HC applied the principle that the service aspect cannot be taxed separately in a manner that conflicts with the statutory scheme of composite supply. As the show cause notice was founded on that invalid levy, it could not be sustained and was set aside, bringing the proceedings to an end.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
