Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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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.
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