Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The case involved the taxability of health care services related to Stem Cell/Umbilical Cord Blood Banking. The issue was whether these services fell under the Negative List or the Mega Exemption Notification. The retrospective application of Notification No. 04/2014-ST was questioned, with reference to Circular No. 334/03/2014-TRU. The court held that retrospective application was not intended by the legislative amendment. The extended period of limitation was deemed applicable. The circular was found not to support retrospective effect. The decision of the Madras High Court in a similar case was followed. The appellant's inaction on registration and non-filing of returns showed willful default. The impugned order was upheld as legally sound, and the appeal was dismissed by CESTAT (Appellate Tribunal).
The case involved the taxability of health care services related to Stem Cell/Umbilical Cord Blood Banking. The issue was whether these services fell under the Negative List or the Mega Exemption Notification. The retrospective application of Notification No. 04/2014-ST was questioned, with reference to Circular No. 334/03/2014-TRU. The court held that retrospective application was not intended by the legislative amendment. The extended period of limitation was deemed applicable. The circular was found not to support retrospective effect. The decision of the Madras High Court in a similar case was followed. The appellant's inaction on registration and non-filing of returns showed willful default. The impugned order was upheld as legally sound, and the appeal was dismissed by CESTAT (Appellate Tribunal).
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