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...
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
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