Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
