Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Refund of unutilised CENVAT credit paid - intermediary - There is no allegation that the appellant was involved in any way, either in purchase or sale of goods or even in the collection of sale proceeds from the customers of the company. By this alone, it can be safely concluded that the appellant is not acting as an agent or a middleman for anyone, and hence, is not covered by the mischief of the definition of ‘intermediary’ and consequently, Rule 9 of POP. Hence, the same cannot be held that there is no export of services under Rule 6A ibid. - AT
Refund of unutilised CENVAT credit paid - intermediary - There is no allegation that the appellant was involved in any way, either in purchase or sale of goods or even in the collection of sale proceeds from the customers of the company. By this alone, it can be safely concluded that the appellant is not acting as an agent or a middleman for anyone, and hence, is not covered by the mischief of the definition of ‘intermediary’ and consequently, Rule 9 of POP. Hence, the same cannot be held that there is no export of services under Rule 6A ibid. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
