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...
Undervaluation of imported goods - The existence of the emails/ documents at the time of import is very much doubtful. It is pertinent to note that it is not the case of the department that such evidences were recovered in course of search. The records indicate that the same are produced by the appellants. - Department has not relied upon any other important documentary evidences or any contemporaneous import - Demand set aside.
Undervaluation of imported goods - The existence of the emails/ documents at the time of import is very much doubtful. It is pertinent to note that it is not the case of the department that such evidences were recovered in course of search. The records indicate that the same are produced by the appellants. - Department has not relied upon any other important documentary evidences or any contemporaneous import - Demand set aside.
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