Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
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