Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Provisional release of imported used highly specialized digital multifunction print/copying machines, though treated as restricted goods, was ordered because the importer had already executed a provisional duty bond and furnished a bank guarantee covering the assessable value of the entire consignment, leaving no justification to withhold release of the remaining 63 units. The Tribunal relied on the absence of any demonstrated shortfall in security and directed release subject to the same conditions earlier upheld in analogous litigation requiring bond and bank guarantee pending adjudication, thereby ensuring revenue protection while permitting release. - CESTAT
Provisional release of imported used highly specialized digital multifunction print/copying machines, though treated as restricted goods, was ordered because the importer had already executed a provisional duty bond and furnished a bank guarantee covering the assessable value of the entire consignment, leaving no justification to withhold release of the remaining 63 units. The Tribunal relied on the absence of any demonstrated shortfall in security and directed release subject to the same conditions earlier upheld in analogous litigation requiring bond and bank guarantee pending adjudication, thereby ensuring revenue protection while permitting release. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
