Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
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