Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT ruled that sale of capital goods within a 100% EOU to an overseas buyer without physical removal does not constitute deemed debonding requiring customs duty payment. The Tribunal emphasized that ownership transfer alone doesn't trigger duty liability - physical removal is the taxable event for warehoused goods. Since no physical movement occurred outside the EOU premises and no explicit deeming provision exists for treating sale as removal, no duty was payable. Additionally, proper verification by Central Excise authorities during EOU scheme exit precluded invocation of extended limitation period or penalties. The Tribunal set aside the demand, holding that mere transfer of ownership without actual removal cannot attract customs duty liability under existing legal framework.
CESTAT ruled that sale of capital goods within a 100% EOU to an overseas buyer without physical removal does not constitute deemed debonding requiring customs duty payment. The Tribunal emphasized that ownership transfer alone doesn't trigger duty liability - physical removal is the taxable event for warehoused goods. Since no physical movement occurred outside the EOU premises and no explicit deeming provision exists for treating sale as removal, no duty was payable. Additionally, proper verification by Central Excise authorities during EOU scheme exit precluded invocation of extended limitation period or penalties. The Tribunal set aside the demand, holding that mere transfer of ownership without actual removal cannot attract customs duty liability under existing legal framework.
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TaxTMI 
TaxTMI 
of 4918 
