Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed that the appellant was eligible for duty drawback under the notification for exporting petroleum products. The Tribunal reiterated its previous direction to allow conversion under Section 149, independent of CBEC Circular dated 16.01.2004. Emphasized that the proper officer's power under Section 149 cannot be curtailed by a circular. The Tribunal found the denial by the adjudicating authority legally unsustainable and allowed the appeal, granting the conversion.
Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed that the appellant was eligible for duty drawback under the notification for exporting petroleum products. The Tribunal reiterated its previous direction to allow conversion under Section 149, independent of CBEC Circular dated 16.01.2004. Emphasized that the proper officer's power under Section 149 cannot be curtailed by a circular. The Tribunal found the denial by the adjudicating authority legally unsustainable and allowed the appeal, granting the conversion.
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