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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under the definition of ‘Construction of complex’ under Section 65(30a) ibid and therefore the activity does not attract Service tax - AT
Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under the definition of ‘Construction of complex’ under Section 65(30a) ibid and therefore the activity does not attract Service tax - AT
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