Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The CESTAT set aside penalties imposed under sections 114(iii) and 117 of the Customs Act, 1962 against the appellant, a small-scale industry printer. The appellant had printed exercise notebooks for a third party without being declared as a supporting manufacturer in the EPCG license. The Tribunal determined that as a small vendor, the appellant could not reasonably be expected to know the export scheme details. The appellant's good faith was evidenced by proper payment of excise duty and accurate ER-1 returns. The Department failed to establish specific abetment by the appellant in any contravention committed by the principal exporter. Appeal allowed.
The CESTAT set aside penalties imposed under sections 114(iii) and 117 of the Customs Act, 1962 against the appellant, a small-scale industry printer. The appellant had printed exercise notebooks for a third party without being declared as a supporting manufacturer in the EPCG license. The Tribunal determined that as a small vendor, the appellant could not reasonably be expected to know the export scheme details. The appellant's good faith was evidenced by proper payment of excise duty and accurate ER-1 returns. The Department failed to establish specific abetment by the appellant in any contravention committed by the principal exporter. Appeal allowed.
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