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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
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