Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the appellant on 100% of the transportation charge is legal and correct.
It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the appellant on 100% of the transportation charge is legal and correct.
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