Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
Note: It is a system-generated summary and is for quick reference only.
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