Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications.
Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications.
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