Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the services received from the European company were indeed intermediary services as per the criteria laid out in POPS and the CBIC’s Education Guide. Consequently, the place of provision of such services was outside India (Dubai), making them not liable for service tax. - Aligning with the judgment in Bhayana Builders Pvt. Ltd. and subsequent confirmation by the Supreme Court, the Tribunal held that the value of materials supplied free of cost to service providers in a works contract could not be included in the taxable value for the purpose of service tax.
Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the services received from the European company were indeed intermediary services as per the criteria laid out in POPS and the CBIC’s Education Guide. Consequently, the place of provision of such services was outside India (Dubai), making them not liable for service tax. - Aligning with the judgment in Bhayana Builders Pvt. Ltd. and subsequent confirmation by the Supreme Court, the Tribunal held that the value of materials supplied free of cost to service providers in a works contract could not be included in the taxable value for the purpose of service tax.
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