Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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The HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with the predominant element being a supply of services (photographic printing/processing) rather than transfer of goods; title to the digital images remains with the customers and the paper/ink are ancillary. Consequently, tax liability is determined by the principal supply (printing services) under section 8, and the proceedings against the anonymous petitioners were upheld and the petition dismissed. The Court declined to interfere with the impugned assessments, while noting that the petitioners remain free to pursue any available statutory remedies against tax assessments.
The HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with the predominant element being a supply of services (photographic printing/processing) rather than transfer of goods; title to the digital images remains with the customers and the paper/ink are ancillary. Consequently, tax liability is determined by the principal supply (printing services) under section 8, and the proceedings against the anonymous petitioners were upheld and the petition dismissed. The Court declined to interfere with the impugned assessments, while noting that the petitioners remain free to pursue any available statutory remedies against tax assessments.
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