Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Management, Maintenance and Repair Service - commercial complex / shopping mall - providing services at no profit no loss - the assessee is a company having a separate legal entity and cannot be compared with that of a housing society or a club - demand of service tax confirmed.
Management, Maintenance and Repair Service - commercial complex / shopping mall - providing services at no profit no loss - the assessee is a company having a separate legal entity and cannot be compared with that of a housing society or a club - demand of service tax confirmed.
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