Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
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