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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...
Levy of servicetax - (1) MDC for Gas Transportation: The CESTAT ruled that the MDC collected by the appellant cannot be considered as payment for a service provided, especially when gas consumption falls below a certain threshold. Therefore, they held that the appellant is not liable to pay service tax on MDC. - (2) Realization of Sale Value of Gas: Citing a precedent involving GAIL India Limited, the Tribunal found that the marketing margin received by the appellant, which is part of the sale value of gas, does not attract service tax. They emphasized that the nature of the consideration received as marketing margin does not involve a separate service element and is already subject to VAT.
Levy of servicetax - (1) MDC for Gas Transportation: The CESTAT ruled that the MDC collected by the appellant cannot be considered as payment for a service provided, especially when gas consumption falls below a certain threshold. Therefore, they held that the appellant is not liable to pay service tax on MDC. - (2) Realization of Sale Value of Gas: Citing a precedent involving GAIL India Limited, the Tribunal found that the marketing margin received by the appellant, which is part of the sale value of gas, does not attract service tax. They emphasized that the nature of the consideration received as marketing margin does not involve a separate service element and is already subject to VAT.
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