Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD. - it cannot be alleged that the hospitals are providing ‘Business Supports Services’ to the doctors.
Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD. - it cannot be alleged that the hospitals are providing ‘Business Supports Services’ to the doctors.
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