Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Page of 4796
Press 'Enter' after typing page number.
601 to 620 of 95918 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
