Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
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