Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT determined that TASMAC's license fee issuance constitutes a statutory function exempt from service tax. Based on prior tribunal precedent, the court held that services related to licensing contractors within the bar industry fall under the negative list of services. Consequently, no service tax liability exists for the period from 29.03.2013 onwards under Section 65B(44) of the Finance Act, 1994. The tribunal's previous ruling was applied consistently, resulting in the appeal being allowed and affirming the tax exemption for the specified statutory licensing activities.
CESTAT determined that TASMAC's license fee issuance constitutes a statutory function exempt from service tax. Based on prior tribunal precedent, the court held that services related to licensing contractors within the bar industry fall under the negative list of services. Consequently, no service tax liability exists for the period from 29.03.2013 onwards under Section 65B(44) of the Finance Act, 1994. The tribunal's previous ruling was applied consistently, resulting in the appeal being allowed and affirming the tax exemption for the specified statutory licensing activities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
