Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Levy of penalty u/s 114 of the Customs Act, 1962 on the owners of the seized goods - Allegation that, pulses (URAD ki Dal) in question were meant for illegal export from India to Nepal - Requirement to cross-examination of the witnesses. Genuineness of the Punchnama - panch witnesses are stated to be ‘daily wage laborers'. - The tribunal set aside the penalty in the absence of allowing cross-examination of witness.
Levy of penalty u/s 114 of the Customs Act, 1962 on the owners of the seized goods - Allegation that, pulses (URAD ki Dal) in question were meant for illegal export from India to Nepal - Requirement to cross-examination of the witnesses. Genuineness of the Punchnama - panch witnesses are stated to be ‘daily wage laborers'. - The tribunal set aside the penalty in the absence of allowing cross-examination of witness.
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