Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
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