Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of penalty - Bill of Entry for clearance of ‘Sweet Pearl P200’ classified under 29054900 - Revenue reclassified the goods under 21069060 - The burden of proof was on Revenue to justify the reclassification, which they failed to do adequately. The Tribunal upheld the appellant's classification, emphasizing the importance of Revenue's burden of proof and the correctness of the proposed classification. The appeal by Revenue for imposing a penalty was dismissed.
Levy of penalty - Bill of Entry for clearance of ‘Sweet Pearl P200’ classified under 29054900 - Revenue reclassified the goods under 21069060 - The burden of proof was on Revenue to justify the reclassification, which they failed to do adequately. The Tribunal upheld the appellant's classification, emphasizing the importance of Revenue's burden of proof and the correctness of the proposed classification. The appeal by Revenue for imposing a penalty was dismissed.
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