Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
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