Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Refund claim for service tax on resurfacing and allied works at a defence installation is permissible where exemption entry previously applied and similar reintroduced entry covers identical services; consequence: services rendered when exemption prevailed remain eligible. Rule 2As liberal scope includes resurfacing as additions or alterations, and stamp duty requirement does not apply where stamp duty is inapplicable, so contracts need not satisfy that clause. Section 103 provides a self-contained refund code excluding Section 11B unjust enrichment and differing limitation; consequence: refund entitlement depends on satisfying Section 102/103 conditions. Operative relief: remand for decision after impleading the service recipient.
Refund claim for service tax on resurfacing and allied works at a defence installation is permissible where exemption entry previously applied and similar reintroduced entry covers identical services; consequence: services rendered when exemption prevailed remain eligible. Rule 2As liberal scope includes resurfacing as additions or alterations, and stamp duty requirement does not apply where stamp duty is inapplicable, so contracts need not satisfy that clause. Section 103 provides a self-contained refund code excluding Section 11B unjust enrichment and differing limitation; consequence: refund entitlement depends on satisfying Section 102/103 conditions. Operative relief: remand for decision after impleading the service recipient.
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