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...
penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD, Loni to Kathua via New Delhi with proper documents issued by the transporters - no investigation to transporters, no other evidence, even the revenue is not disputing export of lead alloys by appellant - Admittedly, lead alloys cannot be manufactured from Vacuum - demand not sustainable
penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD, Loni to Kathua via New Delhi with proper documents issued by the transporters - no investigation to transporters, no other evidence, even the revenue is not disputing export of lead alloys by appellant - Admittedly, lead alloys cannot be manufactured from Vacuum - demand not sustainable
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