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...
Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service - AT
Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service - AT
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