Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Tax treatment of internet advertising and sale of IT goods: appellant sold online ad space and operated e-commerce sites, believed these services fell under the negative list and therefore did not register or pay service tax; electronic invoices were produced. Because the appellant later disclosed the full nature of activities when seeking registration and had a bona fide belief in non-taxability, the extended limitation period based on alleged suppression was held inapplicable and the retrospective demand was set aside; electronic invoices treated as valid evidence; appeal allowed.
Tax treatment of internet advertising and sale of IT goods: appellant sold online ad space and operated e-commerce sites, believed these services fell under the negative list and therefore did not register or pay service tax; electronic invoices were produced. Because the appellant later disclosed the full nature of activities when seeking registration and had a bona fide belief in non-taxability, the extended limitation period based on alleged suppression was held inapplicable and the retrospective demand was set aside; electronic invoices treated as valid evidence; appeal allowed.
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