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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The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax Rules, 1994. The Tribunal found that JCB UK's business establishment, where company decisions were made, was located in United Kingdom. Under Rule 2(i)(b)(i) of POPS Rules, services were deemed received at JCB UK's business establishment, placing the location of service recipient outside India's taxable territory. Following precedent from the Larger Bench ruling in Arcelor Mittal case, the Tribunal held that JCB UK was the service recipient as they commissioned and paid for the services. Consequently, the services qualified as exports exempt from service tax, and the original order was set aside.
The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax Rules, 1994. The Tribunal found that JCB UK's business establishment, where company decisions were made, was located in United Kingdom. Under Rule 2(i)(b)(i) of POPS Rules, services were deemed received at JCB UK's business establishment, placing the location of service recipient outside India's taxable territory. Following precedent from the Larger Bench ruling in Arcelor Mittal case, the Tribunal held that JCB UK was the service recipient as they commissioned and paid for the services. Consequently, the services qualified as exports exempt from service tax, and the original order was set aside.
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