Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for their non existence at the address specified - the allegation against the appellant in the impugned order that they have violated Regulation 10 (n) is not sustainable. - AT
Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for their non existence at the address specified - the allegation against the appellant in the impugned order that they have violated Regulation 10 (n) is not sustainable. - AT
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