Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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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