Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of Provision of Services Rules, the place of provision was the location of the service recipient outside India. Since payment was received in convertible foreign exchange, the services qualified as export of services u/r 6 of the Service Tax Rules, 1994. Consequently, no service tax was leviable, and the demand was set aside. The appeal was allowed.
The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of Provision of Services Rules, the place of provision was the location of the service recipient outside India. Since payment was received in convertible foreign exchange, the services qualified as export of services u/r 6 of the Service Tax Rules, 1994. Consequently, no service tax was leviable, and the demand was set aside. The appeal was allowed.
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