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September 16, 2026   Case Laws Income Tax
Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
September 16, 2026   Case Laws Income Tax
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adjustment.
September 16, 2026   Case Laws Income Tax
Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
September 16, 2026   Case Laws Customs
Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions remain unmet.
September 16, 2026   Case Laws Customs
Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
September 16, 2026   Case Laws Customs
Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
September 16, 2026   Case Laws Customs
Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
September 16, 2026   Case Laws Customs
Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
September 16, 2026   Case Laws Customs
Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
September 16, 2026   Case Laws Customs
Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
September 16, 2026   Case Laws Customs
Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
September 16, 2026   Case Laws Customs
Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage function.
September 16, 2026   Case Laws Customs
Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inquiry.
September 16, 2026   Case Laws VAT / Sales Tax
Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
September 15, 2026   Circulars Customs
Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
September 15, 2026   Circulars Customs
Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
September 15, 2026   Circulars Customs
Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.

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Home › Highlights › Service Tax › 2018 › August, 2018 › This
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Service Tax

BSS - Reverse charge mechanism - The activity undertaken by the...

Railways' Siding Construction Oversight Deemed Sovereign, No Service Tax Required Under Reverse Charge Mechanism.

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Service Tax August 23, 2018 Case Laws AT
BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of statutory in nature and is sovereign function of the Railways. Therefore, on that account, the appellant is not liable to pay service tax.
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