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 analyzed the taxability of conversion charges under a job work agreement. The tribunal determined that the interest and depreciation payments did not constitute a rental service. The key finding was that the agreement was exclusively for manufacturing goods, not renting immovable property. The tribunal held that the conversion charges were not consideration for a service, but part of a manufacturing activity. Consequently, the service tax demand was rejected, and the appeals were allowed, affirming that the transaction did not meet the criteria for service tax under the Finance Act, 1994.
CESTAT analyzed the taxability of conversion charges under a job work agreement. The tribunal determined that the interest and depreciation payments did not constitute a rental service. The key finding was that the agreement was exclusively for manufacturing goods, not renting immovable property. The tribunal held that the conversion charges were not consideration for a service, but part of a manufacturing activity. Consequently, the service tax demand was rejected, and the appeals were allowed, affirming that the transaction did not meet the criteria for service tax under the Finance Act, 1994.
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