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...
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CESTAT adjudicated a service tax dispute involving a business correspondent's tax liability. The tribunal held that the appellant was eligible for exemption under entry 29(g) for services provided to rural banking branches during 01.04.2015 to 30.06.2017. No short payment of service tax was found for services to Rajcomp Info Services Ltd. The extended period of limitation was deemed non-invocable, and most penalties were set aside, with only a Rs.10,000 penalty under Section 77(2) upheld for non-filing of service tax returns. The tribunal effectively reduced the original tax demand, finding the appellant's actions were in good faith and not intentionally evasive.
CESTAT adjudicated a service tax dispute involving a business correspondent's tax liability. The tribunal held that the appellant was eligible for exemption under entry 29(g) for services provided to rural banking branches during 01.04.2015 to 30.06.2017. No short payment of service tax was found for services to Rajcomp Info Services Ltd. The extended period of limitation was deemed non-invocable, and most penalties were set aside, with only a Rs.10,000 penalty under Section 77(2) upheld for non-filing of service tax returns. The tribunal effectively reduced the original tax demand, finding the appellant's actions were in good faith and not intentionally evasive.
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