Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
