Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal. It held that the transaction between the parties constituted a job work arrangement, not a 'supply of tangible goods for use service'. The respondent installed machinery at the client's factory premises to carry out production activities using their own machines. No lease rent or consideration was charged for the 'supply of tangible goods for use'. The charges collected were for the production process on a job work basis, as evident from the invoices. Therefore, the demand of service tax under the 'supply of tangible goods for use service' was incorrect.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal. It held that the transaction between the parties constituted a job work arrangement, not a 'supply of tangible goods for use service'. The respondent installed machinery at the client's factory premises to carry out production activities using their own machines. No lease rent or consideration was charged for the 'supply of tangible goods for use'. The charges collected were for the production process on a job work basis, as evident from the invoices. Therefore, the demand of service tax under the 'supply of tangible goods for use service' was incorrect.
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