Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed.
Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed.
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