Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
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