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...
CESTAT allowed appellants' appeals, finding no willful misstatement or collusion in duty calculation. The tribunal determined that the mis-statement of ex-works price as FOB value was an honest mistake, not an intentional attempt to evade duty. Assessment officers had reviewed all documents and did not challenge the original filing. Consequently, the extended period of limitation could not be invoked, and penalties were set aside. The entire differential duty demand was nullified, providing complete relief to the appellants.
CESTAT allowed appellants' appeals, finding no willful misstatement or collusion in duty calculation. The tribunal determined that the mis-statement of ex-works price as FOB value was an honest mistake, not an intentional attempt to evade duty. Assessment officers had reviewed all documents and did not challenge the original filing. Consequently, the extended period of limitation could not be invoked, and penalties were set aside. The entire differential duty demand was nullified, providing complete relief to the appellants.
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