Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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.
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