Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
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