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...
Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
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