Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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CESTAT partly allowed the appeal filed by M/s X against service tax demands under reverse charge. It held that foreign exchange payments towards membership renewals and participation in international forums (IPG/IPFN) and participation fees paid to an overseas body for the "Sword of Honour" contest, performed and consumed abroad, were not taxable services; demands on these components, both pre- and post-01.07.2012 (for IPG/IPFN), were set aside. However, payments to a foreign inspection agency for pre-shipment inspection and certification were held to be taxable as "technical inspection and certification service" on a reverse charge basis; demand and interest were confirmed. Extended period of limitation and penalty under s.78 were upheld in principle, but monetary penalty was fully waived under s.80, Finance Act, 1994.
CESTAT partly allowed the appeal filed by M/s X against service tax demands under reverse charge. It held that foreign exchange payments towards membership renewals and participation in international forums (IPG/IPFN) and participation fees paid to an overseas body for the "Sword of Honour" contest, performed and consumed abroad, were not taxable services; demands on these components, both pre- and post-01.07.2012 (for IPG/IPFN), were set aside. However, payments to a foreign inspection agency for pre-shipment inspection and certification were held to be taxable as "technical inspection and certification service" on a reverse charge basis; demand and interest were confirmed. Extended period of limitation and penalty under s.78 were upheld in principle, but monetary penalty was fully waived under s.80, Finance Act, 1994.
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