Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will be exigible to service tax liability in respect of the impugned activities only for the period 1.7.2012 to 28.03.2013 as ‘taxable service’ under Section 65B (44) of the Finance Act, 1994 - There will not be any service tax liability during the period of dispute from 29.03.2013 onwards. - AT
BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will be exigible to service tax liability in respect of the impugned activities only for the period 1.7.2012 to 28.03.2013 as ‘taxable service’ under Section 65B (44) of the Finance Act, 1994 - There will not be any service tax liability during the period of dispute from 29.03.2013 onwards. - AT
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