Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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CRCL's test report treating the imported rubber process oil as hazardous waste was held unreliable because CRCL lacked recognized accreditation and even indicated absence of requisite research facilities; the department ought to have tested the goods through a recognized laboratory, hence the hazardous characterization could not be sustained, resulting in setting aside of absolute confiscation. Since the show cause notice itself proposed re-export under Rule 17 of the Hazardous Waste Rules, 2008, and the importer was willing to re-export, denial of that option and ordering absolute confiscation was unjustified; re-export was directed on an undertaking that the same goods would not be re-imported. Redemption fine and penalty were also set aside. - CESTAT
CRCL's test report treating the imported rubber process oil as hazardous waste was held unreliable because CRCL lacked recognized accreditation and even indicated absence of requisite research facilities; the department ought to have tested the goods through a recognized laboratory, hence the hazardous characterization could not be sustained, resulting in setting aside of absolute confiscation. Since the show cause notice itself proposed re-export under Rule 17 of the Hazardous Waste Rules, 2008, and the importer was willing to re-export, denial of that option and ordering absolute confiscation was unjustified; re-export was directed on an undertaking that the same goods would not be re-imported. Redemption fine and penalty were also set aside. - CESTAT
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