Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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...
CENVAT Credit - Trading activity - input services - Quantification of credit to reversed towards trading activity - period prior to 1.4.2011 - credit should be apportioned with reference to the turnover of the manufactured cars and turnover of the traded cars - AT
CENVAT Credit - Trading activity - input services - Quantification of credit to reversed towards trading activity - period prior to 1.4.2011 - credit should be apportioned with reference to the turnover of the manufactured cars and turnover of the traded cars - AT
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