Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT determined that premium/salami payments for property possession constitute taxable consideration under 'renting of immovable property' service. The Tribunal held that premium represents payment for transfer of property enjoyment rights and falls within service tax scope under Finance Act provisions. For periods before 01.07.2012, such payments are taxable under Section 65(105)(zzzz), and post 01.07.2012 under Section 66B. The Tribunal rejected appellant's contention that premium payments qualify for exclusion under Section 65B(44), noting that declared services cannot simultaneously be excluded from taxation. Matter remanded to Division Benches for merit-based adjudication.
CESTAT determined that premium/salami payments for property possession constitute taxable consideration under 'renting of immovable property' service. The Tribunal held that premium represents payment for transfer of property enjoyment rights and falls within service tax scope under Finance Act provisions. For periods before 01.07.2012, such payments are taxable under Section 65(105)(zzzz), and post 01.07.2012 under Section 66B. The Tribunal rejected appellant's contention that premium payments qualify for exclusion under Section 65B(44), noting that declared services cannot simultaneously be excluded from taxation. Matter remanded to Division Benches for merit-based adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
