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...
Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty evasion had been settled under the Sabka Vishwas Scheme, 2019, they should not be penalized. The Tribunal agreed with this argument, citing legal precedents that supported setting aside penalties on co-noticees once the main case is resolved. Consequently, the Tribunal set aside the penalty and allowed the appeal.
Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty evasion had been settled under the Sabka Vishwas Scheme, 2019, they should not be penalized. The Tribunal agreed with this argument, citing legal precedents that supported setting aside penalties on co-noticees once the main case is resolved. Consequently, the Tribunal set aside the penalty and allowed the appeal.
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