Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the bank to the customers directly on behalf of the appellant, service tax liable to be paid - AT
Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the bank to the customers directly on behalf of the appellant, service tax liable to be paid - AT
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