Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Page of 4916
Press 'Enter' after typing page number.
41 to 60 of 98302 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that an integrated tax on imported services can only be imposed under Section 5(1) of the IGST Act, and a service once classified cannot be recharacterized. Section 3(7) of the Customs Tariff Act cannot be interpreted as creating an independent levy but is part of the machinery for GST collection. The court rejected the government's attempt to levy additional customs duty on imported services that were already subject to IGST, finding this would impinge upon powers conferred by Articles 246A and 269A. Notification No. 36/2021 was quashed to the extent it purported to levy an additional duty beyond IGST, as such dual taxation was deemed unconstitutional.
The HC held that an integrated tax on imported services can only be imposed under Section 5(1) of the IGST Act, and a service once classified cannot be recharacterized. Section 3(7) of the Customs Tariff Act cannot be interpreted as creating an independent levy but is part of the machinery for GST collection. The court rejected the government's attempt to levy additional customs duty on imported services that were already subject to IGST, finding this would impinge upon powers conferred by Articles 246A and 269A. Notification No. 36/2021 was quashed to the extent it purported to levy an additional duty beyond IGST, as such dual taxation was deemed unconstitutional.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
