Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
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