Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest and reduced penalty u/s 114A paid. Claim for notification benefit at appellate stage rejected as certificates to be produced at clearance time. Levy of penalty u/s 114A and 114AA upheld, as both independent, but penalty under 114AA on proprietor set aside, as proprietor and firm being one entity, cannot be penalized twice for same offence. Impugned order modified, appeal partially allowed.
Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest and reduced penalty u/s 114A paid. Claim for notification benefit at appellate stage rejected as certificates to be produced at clearance time. Levy of penalty u/s 114A and 114AA upheld, as both independent, but penalty under 114AA on proprietor set aside, as proprietor and firm being one entity, cannot be penalized twice for same offence. Impugned order modified, appeal partially allowed.
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