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...
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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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