Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
Demand of service tax under mining service and supply of tangible goods for use categories is unsustainable as sizing of stones/boulders amounts to manufacture. Effective control and possession of equipment was transferred to recipient. Revenue authorities were aware of appellants' activities, hence no suppression or wilful misstatement. Appeals allowed on merits and limitation grounds.
Demand of service tax under mining service and supply of tangible goods for use categories is unsustainable as sizing of stones/boulders amounts to manufacture. Effective control and possession of equipment was transferred to recipient. Revenue authorities were aware of appellants' activities, hence no suppression or wilful misstatement. Appeals allowed on merits and limitation grounds.
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TaxTMI 
TaxTMI 
