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...
Valuation - completion and finishing services - The appellant, being an assessee under the VAT Law, has to abide by the state law for payment of VAT - When VAT has already been paid on the value of goods, the same cannot be subjected to levy of Service Tax again.
Valuation - completion and finishing services - The appellant, being an assessee under the VAT Law, has to abide by the state law for payment of VAT - When VAT has already been paid on the value of goods, the same cannot be subjected to levy of Service Tax again.
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