Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
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