Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose of service tax calculation. The Tribunal referred to previous rulings where it was established that the amount of TDS paid is not part of the consideration for services rendered and thus should not be included in the taxable value for service tax.
Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose of service tax calculation. The Tribunal referred to previous rulings where it was established that the amount of TDS paid is not part of the consideration for services rendered and thus should not be included in the taxable value for service tax.
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