Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Page of 4803
Press 'Enter' after typing page number.
361 to 380 of 96047 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax.
Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
