Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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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