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...
Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the confirmation of the differential duty, penalties, and interest imposed by the Assistant Commissioner, based on the findings of undervaluation and evasion of excise duty. Regarding the determination of assessable value, the Tribunal analyzed the provisions of Rule 5 of the Central Excise Valuation Rules and Section 4(1)(a) of the Act. However, it found no merit in the appellant's argument and upheld the impugned orders.
Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the confirmation of the differential duty, penalties, and interest imposed by the Assistant Commissioner, based on the findings of undervaluation and evasion of excise duty. Regarding the determination of assessable value, the Tribunal analyzed the provisions of Rule 5 of the Central Excise Valuation Rules and Section 4(1)(a) of the Act. However, it found no merit in the appellant's argument and upheld the impugned orders.
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