Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
CESTAT set aside penalties for abetment of improper export and for use of false or incorrect material because the record did not show a specific, corroborated role by the appellant in overvaluation, misclassification, or the drawback claim. The evidence only linked him to helping obtain a fake driving licence and facilitate a bank account for the alleged mastermind, which was insufficient for penalty under Section 114(iii) and outside the scope of Section 114AA, as he was not shown to have filed, made, signed, or used any false customs document. The Tribunal also held that Section 117 could not be invoked without a show cause notice proposing that penalty.
CESTAT set aside penalties for abetment of improper export and for use of false or incorrect material because the record did not show a specific, corroborated role by the appellant in overvaluation, misclassification, or the drawback claim. The evidence only linked him to helping obtain a fake driving licence and facilitate a bank account for the alleged mastermind, which was insufficient for penalty under Section 114(iii) and outside the scope of Section 114AA, as he was not shown to have filed, made, signed, or used any false customs document. The Tribunal also held that Section 117 could not be invoked without a show cause notice proposing that penalty.
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