Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty.
Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
