Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and technical expertise are integral and indispensable components for smooth, efficient, uninterrupted roaming services encompassing coordination, troubleshooting, customer support, billing, and network selection/activation. Roaming service is not mere connection but seamless service requiring continuous human monitoring and expertise. Tribunal erred by restricting consideration to initial connection stage, overlooking entirety of roaming period and human intervention aspects. Matter remanded to Tribunal for fresh consideration considering all relevant factors and Apex Court directions in Bharati Cellular case.
Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and technical expertise are integral and indispensable components for smooth, efficient, uninterrupted roaming services encompassing coordination, troubleshooting, customer support, billing, and network selection/activation. Roaming service is not mere connection but seamless service requiring continuous human monitoring and expertise. Tribunal erred by restricting consideration to initial connection stage, overlooking entirety of roaming period and human intervention aspects. Matter remanded to Tribunal for fresh consideration considering all relevant factors and Apex Court directions in Bharati Cellular case.
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