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...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Release of goods alongwith the vehicle - the 1st petitioner had admitted his liability to IGST by declaring the same in the invoice - It cannot be said that there was any intention to evade payment of tax because the tax liability, in either event, would be the same. That apart, there is no specific averment in the notice served on the petitioners, as regards any act or omission, that was suggestive of an intention to evade payment of tax - The proceedings initiated against the petitioners under Section 130 of the GST Act, cannot be legally sustained. - HC
Release of goods alongwith the vehicle - the 1st petitioner had admitted his liability to IGST by declaring the same in the invoice - It cannot be said that there was any intention to evade payment of tax because the tax liability, in either event, would be the same. That apart, there is no specific averment in the notice served on the petitioners, as regards any act or omission, that was suggestive of an intention to evade payment of tax - The proceedings initiated against the petitioners under Section 130 of the GST Act, cannot be legally sustained. - HC
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