Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service element, thus not attracting service tax liability. - The petitioner relied on a circular dated 3.8.2022 and a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which influenced the decision not to challenge the orders. The court needed to consider the implications of these subsequent events on the original show cause notice. - Matter restored back.
Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service element, thus not attracting service tax liability. - The petitioner relied on a circular dated 3.8.2022 and a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which influenced the decision not to challenge the orders. The court needed to consider the implications of these subsequent events on the original show cause notice. - Matter restored back.
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