Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Suspension of Customs Broker License - A statement which is retracted or otherwise, and more so not being substantiated by documentary or other proof, cannot be appreciated as evidence - Revenue has not brought out any evidence, whatsoever as to the benefit that customs Broker got by indulging in such activity. There could however, be a gain for the importer. - The Respondents are directed to restore the CB licence of the Appellant - AT
Suspension of Customs Broker License - A statement which is retracted or otherwise, and more so not being substantiated by documentary or other proof, cannot be appreciated as evidence - Revenue has not brought out any evidence, whatsoever as to the benefit that customs Broker got by indulging in such activity. There could however, be a gain for the importer. - The Respondents are directed to restore the CB licence of the Appellant - AT
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