Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by a person on his own account for himself cannot be said to be covered by the 'service' even if this activity is undertaken by the person with the financial assistance/ support of other person either partially or completely - no activity has been performed for Coca Cola India
Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by a person on his own account for himself cannot be said to be covered by the 'service' even if this activity is undertaken by the person with the financial assistance/ support of other person either partially or completely - no activity has been performed for Coca Cola India
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