Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Consulting Engineer Service - There are no merits in the submissions made by the learned Chartered Accountant to effect that since the value of services received by the Appellant from the overseas suppliers was included in the value of the goods imported by them, these services could not be subjected to service tax leviable under Finance Act, 1994.
Consulting Engineer Service - There are no merits in the submissions made by the learned Chartered Accountant to effect that since the value of services received by the Appellant from the overseas suppliers was included in the value of the goods imported by them, these services could not be subjected to service tax leviable under Finance Act, 1994.
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