Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.
Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.
Note: It is a system-generated summary and is for quick reference only.
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