Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - The bill issued was a composite bill. There was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract - demand confirmed - AT
Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - The bill issued was a composite bill. There was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract - demand confirmed - AT
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