Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The Supreme Court observed that a comparative table of the imported goods showed them to be identical or similar to earlier imports, except for being labeled as an "unpopular brand." The Court noted the appellant's admission of minor differences in hardware and software but affirmed the finding that the goods were essentially the same. As such, the Court upheld the decision to discard the declared transaction value and impose penalties.
Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The Supreme Court observed that a comparative table of the imported goods showed them to be identical or similar to earlier imports, except for being labeled as an "unpopular brand." The Court noted the appellant's admission of minor differences in hardware and software but affirmed the finding that the goods were essentially the same. As such, the Court upheld the decision to discard the declared transaction value and impose penalties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
