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 a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the transactions lacked the involvement of three parties, essential for intermediary services. The service was primarily rendered by the overseas party to foreign universities, with the appellant assisting Indian students. Circular No.159/15/2021-GST clarified the requirement of three parties for intermediary services. The Tribunal noted that the appellant and overseas party provided similar services, raising doubts on the applicability of the circular to service tax. Due to the appeal's success on merits, other issues, including extended limitation period and penalties, were deemed irrelevant. The appeal was allowed by the CESTAT (Appellate Tribunal).
The case involved a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the transactions lacked the involvement of three parties, essential for intermediary services. The service was primarily rendered by the overseas party to foreign universities, with the appellant assisting Indian students. Circular No.159/15/2021-GST clarified the requirement of three parties for intermediary services. The Tribunal noted that the appellant and overseas party provided similar services, raising doubts on the applicability of the circular to service tax. Due to the appeal's success on merits, other issues, including extended limitation period and penalties, were deemed irrelevant. The appeal was allowed by the CESTAT (Appellate Tribunal).
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