Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
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