Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of those from unrelated suppliers and, for each year between 2012-13 and 2015-16, ranged from 44.42% to 45.07% despite which the first appellate authority has, by referring to ₹ 9.80 crores of import from related suppliers, held those to be 87.5% of the procurement. - The decision of the first appellate authority has been based on foundations which remain unverifiable and is of indeterminate origin. - Matter restored back. - AT
Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of those from unrelated suppliers and, for each year between 2012-13 and 2015-16, ranged from 44.42% to 45.07% despite which the first appellate authority has, by referring to ₹ 9.80 crores of import from related suppliers, held those to be 87.5% of the procurement. - The decision of the first appellate authority has been based on foundations which remain unverifiable and is of indeterminate origin. - Matter restored back. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
