Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
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TaxTMI 
TaxTMI 
of 4915 
