Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business Auxiliary Service’ or under ‘Business Support Service’ and there have been multiplicity of interpretation - appellant had also deposited the entire amount of ST demanded under the SCN with interest before issuance of SCN - imposition of penalty u/s 78 is not warranted
Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business Auxiliary Service’ or under ‘Business Support Service’ and there have been multiplicity of interpretation - appellant had also deposited the entire amount of ST demanded under the SCN with interest before issuance of SCN - imposition of penalty u/s 78 is not warranted
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