Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for entertainment tax purposes cannot include service tax component. Entertainment and service elements are distinctly taxable - entertainment under state law and service under Finance Act, 1994. The court found that itemized billing statements qualify as invoices despite lack of statutory definition. Supporting this interpretation, the court cited precedent regarding separate treatment of statutory fees from transaction consideration. The matter was remanded to the Tribunal for fresh consideration in accordance with these principles, particularly regarding the segregation of service tax from entertainment tax base amounts.
HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for entertainment tax purposes cannot include service tax component. Entertainment and service elements are distinctly taxable - entertainment under state law and service under Finance Act, 1994. The court found that itemized billing statements qualify as invoices despite lack of statutory definition. Supporting this interpretation, the court cited precedent regarding separate treatment of statutory fees from transaction consideration. The matter was remanded to the Tribunal for fresh consideration in accordance with these principles, particularly regarding the segregation of service tax from entertainment tax base amounts.
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