Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
No Merchant Overtime (MOT) charges shall be levied for Customs officers' services in clearing international cruise passengers and their accompanied baggage at Customs locations notified for 24x7 operations. The measure is issued as a trade facilitative directive to ensure uniform implementation across notified cruise ports and to support cruise operations. Customs field formations are directed to comply strictly with the circular and apply it consistently.
No Merchant Overtime (MOT) charges shall be levied for Customs officers' services in clearing international cruise passengers and their accompanied baggage at Customs locations notified for 24x7 operations. The measure is issued as a trade facilitative directive to ensure uniform implementation across notified cruise ports and to support cruise operations. Customs field formations are directed to comply strictly with the circular and apply it consistently.
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