Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation.
Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation.
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