Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
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