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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The appellant failed to submit requisite documents within stipulated time for provisional assessment under Customs Act, 1962 and Customs (Provisional Duty Assessment) Regulations, 2011 due to pending appeals on same issue. The adjudicating authority imposed Rs.10,000 penalty for procedural violations. CESTAT held Rs.10,000 penalty sufficient considering appellant's position and set aside Commissioner (Appeals)' order enhancing penalty to Rs.50,000 per Bill of Entry. Appeal allowed.
The appellant failed to submit requisite documents within stipulated time for provisional assessment under Customs Act, 1962 and Customs (Provisional Duty Assessment) Regulations, 2011 due to pending appeals on same issue. The adjudicating authority imposed Rs.10,000 penalty for procedural violations. CESTAT held Rs.10,000 penalty sufficient considering appellant's position and set aside Commissioner (Appeals)' order enhancing penalty to Rs.50,000 per Bill of Entry. Appeal allowed.
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