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Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
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TaxTMI 
TaxTMI 
of 4878 
