AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention to evade tax - The court noted that there was no allegation of intentional tax evasion in the case of the petitioner, whose goods were detained after completion of the journey. The imposition of the maximum penalty was found unjustifiable, and the court ruled in favor of the petitioner, allowing the writ petition and granting consequential reliefs. - HC
Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention to evade tax - The court noted that there was no allegation of intentional tax evasion in the case of the petitioner, whose goods were detained after completion of the journey. The imposition of the maximum penalty was found unjustifiable, and the court ruled in favor of the petitioner, allowing the writ petition and granting consequential reliefs. - HC
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