Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
Classification of the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
