Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT
As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT
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