Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH 84331190 and 84339000 respectively? - The Tribunal decisively rejected the appellant's classification under headings for agricultural machinery, instead siding with the Revenue's designation of the goods as brush cutters suited for manual operation. This case underscores the importance of accurately declaring goods based on their most common commercial identity, reinforcing the legal maxim that the essence of classification lies in the goods' predominant use and public perception.
Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH 84331190 and 84339000 respectively? - The Tribunal decisively rejected the appellant's classification under headings for agricultural machinery, instead siding with the Revenue's designation of the goods as brush cutters suited for manual operation. This case underscores the importance of accurately declaring goods based on their most common commercial identity, reinforcing the legal maxim that the essence of classification lies in the goods' predominant use and public perception.
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