Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be decided at the first instance by the Adjudicating Authority. The question does entail adjudication on mixed question of law and facts. - Petition dismissed - HC
Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be decided at the first instance by the Adjudicating Authority. The question does entail adjudication on mixed question of law and facts. - Petition dismissed - HC
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