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...
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Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable maintenance, repair, manpower recruitment and supply services - appellant computed and paid service tax due - lack of knowledge and status as petty contractor pleaded - authorities imposed heavy penalties despite appellant's compliance before adjudication - undisputed findings regarding appellant's status and compliance - no justification for not considering Section 80 benefit and waiving penalties - fit case for waiving penalties u/ss 77 and 78 in terms of Section 80 - appeal partly allowed, setting aside penalties imposed on appellant.
Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable maintenance, repair, manpower recruitment and supply services - appellant computed and paid service tax due - lack of knowledge and status as petty contractor pleaded - authorities imposed heavy penalties despite appellant's compliance before adjudication - undisputed findings regarding appellant's status and compliance - no justification for not considering Section 80 benefit and waiving penalties - fit case for waiving penalties u/ss 77 and 78 in terms of Section 80 - appeal partly allowed, setting aside penalties imposed on appellant.
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