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...
Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant.
Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant.
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