Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time.
Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time.
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