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...
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
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