Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
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