International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
A partner's payment of service tax using the partner's registration may be adjusted against the firm's liability because a partner is not a separate legal entity; the adjustment is allowed. The appellant's liability as subcontractor for services including transportation of goods is sustained, but supporting documents submitted must be examined. The impugned rejection of abatement/reconciliation is remanded for fresh consideration and verification of invoices, payment documents and work orders. The authority is directed to recompute service tax on works contract and transportation services after giving the appellant opportunity to produce relevant records.
A partner's payment of service tax using the partner's registration may be adjusted against the firm's liability because a partner is not a separate legal entity; the adjustment is allowed. The appellant's liability as subcontractor for services including transportation of goods is sustained, but supporting documents submitted must be examined. The impugned rejection of abatement/reconciliation is remanded for fresh consideration and verification of invoices, payment documents and work orders. The authority is directed to recompute service tax on works contract and transportation services after giving the appellant opportunity to produce relevant records.
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