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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies located outside India. The department contended that these services were taxable as they were provided and used in India. However, the Appellant argued that the services constituted exports, exempt from service tax, as they were provided to recipients outside India. The Tribunal, after considering the submissions and relevant legal provisions, ruled in favor of the Appellant. It concluded that the services fell under the category of export of service and were therefore not liable to service tax. Additionally, the Tribunal upheld the Appellant's entitlement to exemption under Notification No. 18/2009-ST and set aside the penalty imposed by the department.
Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies located outside India. The department contended that these services were taxable as they were provided and used in India. However, the Appellant argued that the services constituted exports, exempt from service tax, as they were provided to recipients outside India. The Tribunal, after considering the submissions and relevant legal provisions, ruled in favor of the Appellant. It concluded that the services fell under the category of export of service and were therefore not liable to service tax. Additionally, the Tribunal upheld the Appellant's entitlement to exemption under Notification No. 18/2009-ST and set aside the penalty imposed by the department.
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