Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The note addresses tax treatment of manpower supply services, applying the Service Tax Rules definition of 'supply of manpower' and the reverse charge principle that places service tax liability on the recipient where manpower is supplied by an individual or partnership to a body corporate; the liability for services to RailTel therefore rests with the recipient. It finds invocation of the extended limitation period unsustainable where the issue was already known from an earlier audit, and it sets aside demands made on that basis. It also concludes that penalty for suppression is unwarranted where the supplier declared services and no corroborative evidence of evasion exists.
The note addresses tax treatment of manpower supply services, applying the Service Tax Rules definition of 'supply of manpower' and the reverse charge principle that places service tax liability on the recipient where manpower is supplied by an individual or partnership to a body corporate; the liability for services to RailTel therefore rests with the recipient. It finds invocation of the extended limitation period unsustainable where the issue was already known from an earlier audit, and it sets aside demands made on that basis. It also concludes that penalty for suppression is unwarranted where the supplier declared services and no corroborative evidence of evasion exists.
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