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...
Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.
Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.
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