Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
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