Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
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