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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the department claimed they were knitted fabrics with one side brushing, leading to misdeclaration and undervaluation. The Tribunal found that the expert witness lacked sufficient knowledge about the brushing process, undermining the department's claim. Additionally, the enhancement of value based on NIDB data, without providing details to the appellant or mentioning it in the SCN, was deemed improper. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief.
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the department claimed they were knitted fabrics with one side brushing, leading to misdeclaration and undervaluation. The Tribunal found that the expert witness lacked sufficient knowledge about the brushing process, undermining the department's claim. Additionally, the enhancement of value based on NIDB data, without providing details to the appellant or mentioning it in the SCN, was deemed improper. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief.
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