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...
Levy of service tax on incentive received - the same is more in the nature of a prize money for a good performance by the appellant and are in no way linked to the value of the services. - AT
Levy of service tax on incentive received - the same is more in the nature of a prize money for a good performance by the appellant and are in no way linked to the value of the services. - AT
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