Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
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