Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Page of 4827
Press 'Enter' after typing page number.
341 to 360 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that the transactions in question, covered by both long-term and short-term charter agreements regarding tankers, qualified as a transfer of the right to use goods with possession and effective control being transferred to the lessee, thereby falling outside the scope of service tax liability. Consequently, the demand for service tax, along with interest and penalties imposed, set aside.
Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that the transactions in question, covered by both long-term and short-term charter agreements regarding tankers, qualified as a transfer of the right to use goods with possession and effective control being transferred to the lessee, thereby falling outside the scope of service tax liability. Consequently, the demand for service tax, along with interest and penalties imposed, set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
