Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Advance ruling jurisdiction was found unavailable where the applicant sought rulings on transportation, leasing and grazing-related services as a recipient rather than as the supplier liable to discharge tax. The Authority noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to pay tax vests with the service supplier. On that basis, the application was not admissible. The applicant then requested withdrawal, and the Authority recorded the request and disposed of the application as withdrawn without examining the merits.
Advance ruling jurisdiction was found unavailable where the applicant sought rulings on transportation, leasing and grazing-related services as a recipient rather than as the supplier liable to discharge tax. The Authority noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to pay tax vests with the service supplier. On that basis, the application was not admissible. The applicant then requested withdrawal, and the Authority recorded the request and disposed of the application as withdrawn without examining the merits.
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