Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. - AT
Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. - AT
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