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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of penalty - Regulation 12(8) of Handling Cargo in Customs Area Regulation, 2009 - it is found that the appellant have evidently issued the Public Notice as well as moved containers containing hazardous goods from ICD, Tuglakabad under the direction of the learned SDM, duly confirmed by the Hon’ble High Court in its interim order. Accordingly, it is held that the appellant have not violated any of the provisions of HCCAR, 2009 and/or of the Customs Act. - No penalty - AT
Levy of penalty - Regulation 12(8) of Handling Cargo in Customs Area Regulation, 2009 - it is found that the appellant have evidently issued the Public Notice as well as moved containers containing hazardous goods from ICD, Tuglakabad under the direction of the learned SDM, duly confirmed by the Hon’ble High Court in its interim order. Accordingly, it is held that the appellant have not violated any of the provisions of HCCAR, 2009 and/or of the Customs Act. - No penalty - AT
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