Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
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