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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Co-operative housing society providing residential flats to members does not constitute taxable service under "construction of residential complex" due to doctrine of mutuality. Society and members not separate entities, hence no service provider-recipient relationship exists. Activity falls under "Club or Association Service". Demand unsustainable as per Supreme Court's decision in Calcutta Club case covering pre and post-negative list regime periods. Even if time-barred, no suppression of facts attributable to society given interpretational issues involved. Demand unsustainable on grounds of doctrine of mutuality and time bar.
Co-operative housing society providing residential flats to members does not constitute taxable service under "construction of residential complex" due to doctrine of mutuality. Society and members not separate entities, hence no service provider-recipient relationship exists. Activity falls under "Club or Association Service". Demand unsustainable as per Supreme Court's decision in Calcutta Club case covering pre and post-negative list regime periods. Even if time-barred, no suppression of facts attributable to society given interpretational issues involved. Demand unsustainable on grounds of doctrine of mutuality and time bar.
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