Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Whether services rendered were taxable: Tribunal held that training for competitive exams, given by an organization operating for bona fide charitable purposes and registered under s.12AA, did not constitute "commercial coaching" because receipts were applied to charitable upliftment and revenue did not dispute charitable activities - training not taxable. Renting of immovable property was not held to be a taxable service where absence of fixed tariff, use of premises for community programmes, and application of receipts to charitable objects negated a commercial renting service - renting not taxable. Miscellaneous receipts lacked cogent evidentiary basis to levy duty and were shown to fund charity - not taxable. Invocation of extended limitation was unsustainable in absence of malafide or suppression. Impugned order quashed and appeal allowed. - CESTAT
Whether services rendered were taxable: Tribunal held that training for competitive exams, given by an organization operating for bona fide charitable purposes and registered under s.12AA, did not constitute "commercial coaching" because receipts were applied to charitable upliftment and revenue did not dispute charitable activities - training not taxable. Renting of immovable property was not held to be a taxable service where absence of fixed tariff, use of premises for community programmes, and application of receipts to charitable objects negated a commercial renting service - renting not taxable. Miscellaneous receipts lacked cogent evidentiary basis to levy duty and were shown to fund charity - not taxable. Invocation of extended limitation was unsustainable in absence of malafide or suppression. Impugned order quashed and appeal allowed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
