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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
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