Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Prospective operation of a customs exemption amendment prevents its use against imports where the Bill of Lading predates the amendment's effective date and no retrospective effect is expressly provided. A request for provisional release of used digital multifunction print, copying and scanning machines must therefore be considered under Section 110A without relying on the later amendment. Release may be granted subject to lawful conditions and remains subject to adjudication. The applicable duty rate is to be determined under Section 15 of the Customs Act, 1962.
Prospective operation of a customs exemption amendment prevents its use against imports where the Bill of Lading predates the amendment's effective date and no retrospective effect is expressly provided. A request for provisional release of used digital multifunction print, copying and scanning machines must therefore be considered under Section 110A without relying on the later amendment. Release may be granted subject to lawful conditions and remains subject to adjudication. The applicable duty rate is to be determined under Section 15 of the Customs Act, 1962.
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