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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately. However, they ruled the extended limitation period couldn't be invoked due to ambiguity during the relevant period. Regarding the normal limitation period, they upheld the demand for October 2010 to March 2011. They rejected the appellant's argument based on a Supreme Court case and noted that the demand for this period wasn't dead. Ultimately, they confirmed the demand for the normal period but set aside the extended period demand.
Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately. However, they ruled the extended limitation period couldn't be invoked due to ambiguity during the relevant period. Regarding the normal limitation period, they upheld the demand for October 2010 to March 2011. They rejected the appellant's argument based on a Supreme Court case and noted that the demand for this period wasn't dead. Ultimately, they confirmed the demand for the normal period but set aside the extended period demand.
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