Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt from service tax under specific circumstances. Additionally, if these services do not qualify for exemption, the liability shifts to the recipient under the reverse charge mechanism (RCM). - Senior advocates are also exempt from paying service tax, and the responsibility lies with the recipient of their services. - The court sets aside various orders, show-cause notices, and recovery notices issued by the tax department, as they are deemed to be without jurisdiction.
Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt from service tax under specific circumstances. Additionally, if these services do not qualify for exemption, the liability shifts to the recipient under the reverse charge mechanism (RCM). - Senior advocates are also exempt from paying service tax, and the responsibility lies with the recipient of their services. - The court sets aside various orders, show-cause notices, and recovery notices issued by the tax department, as they are deemed to be without jurisdiction.
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