Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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CESTAT held that the consortium's services constituted works contract service under Section 65A of the Finance Act, 1994. The tribunal rejected exemption claims under Notifications 11/2010-ST, 32/2010-ST, and 45/2010-ST, finding they did not apply to EPC contract services. The extended period of limitation was not invoked due to bonafide belief and interpretational confusion. Penalties were set aside considering the appellant's government undertaking status. The appeal was partly allowed, upholding service tax classification while providing relief on limitation and penalties.
CESTAT held that the consortium's services constituted works contract service under Section 65A of the Finance Act, 1994. The tribunal rejected exemption claims under Notifications 11/2010-ST, 32/2010-ST, and 45/2010-ST, finding they did not apply to EPC contract services. The extended period of limitation was not invoked due to bonafide belief and interpretational confusion. Penalties were set aside considering the appellant's government undertaking status. The appeal was partly allowed, upholding service tax classification while providing relief on limitation and penalties.
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