Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption notification and negative list exemption - HELD: Appellant's activity covered under Entry No. 9 of mega exemption notification exempting services by any person other than business entity - appellant a statutory body carrying out functions under Architects Act without commercial motive - fees collected for regulatory purposes like inspection, approval of institutions, promotion of architectural education - appellant registered as charitable trust under IT Act - department's circular clarifying exemption for educational institutions - prior circular stating no service tax on statutory functions by sovereign/public authorities - CESTAT ruling fees deposited in government treasury for mandatory statutory functions not taxable service - appellant complying with quantitative limit for charitable purpose under IT Act - demand set aside, appeal allowed.
Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption notification and negative list exemption - HELD: Appellant's activity covered under Entry No. 9 of mega exemption notification exempting services by any person other than business entity - appellant a statutory body carrying out functions under Architects Act without commercial motive - fees collected for regulatory purposes like inspection, approval of institutions, promotion of architectural education - appellant registered as charitable trust under IT Act - department's circular clarifying exemption for educational institutions - prior circular stating no service tax on statutory functions by sovereign/public authorities - CESTAT ruling fees deposited in government treasury for mandatory statutory functions not taxable service - appellant complying with quantitative limit for charitable purpose under IT Act - demand set aside, appeal allowed.
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