Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
CESTAT, an Appellate Tribunal, addressed the issue of valuation of imported Slack Wax/Residue Wax. The Tribunal found no evidence to dispute the transaction value provided by the Appellant. The decision referenced a previous case where quantities were based on oil contents, affecting pricing. The Commissioner (Appeals) set aside the enhanced values, reevaluating all entry bills at declared values. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal.
CESTAT, an Appellate Tribunal, addressed the issue of valuation of imported Slack Wax/Residue Wax. The Tribunal found no evidence to dispute the transaction value provided by the Appellant. The decision referenced a previous case where quantities were based on oil contents, affecting pricing. The Commissioner (Appeals) set aside the enhanced values, reevaluating all entry bills at declared values. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal.
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TaxTMI 
TaxTMI 
of 4881 
