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...
Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. - Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - AT
Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. - Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - AT
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