Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Outbound tour services conducted wholly outside India were held not liable to service tax under the tour operator service levy because Chapter V of the Finance Act operated only within its territorial scope. On a harmonious reading of sections 64, 65 and 66, journeys that began and ended outside India, and were consumed abroad, fell outside the taxable service definition. The 2004 budget instructions were treated as enlarging the modes of transport for package tours, not as extending the levy to tours performed wholly abroad. The tax demand was set aside, and the related interest and penalties failed as consequential.
Outbound tour services conducted wholly outside India were held not liable to service tax under the tour operator service levy because Chapter V of the Finance Act operated only within its territorial scope. On a harmonious reading of sections 64, 65 and 66, journeys that began and ended outside India, and were consumed abroad, fell outside the taxable service definition. The 2004 budget instructions were treated as enlarging the modes of transport for package tours, not as extending the levy to tours performed wholly abroad. The tax demand was set aside, and the related interest and penalties failed as consequential.
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