Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
CRS/GDS incentives paid to air travel agents were held not taxable as Business Auxiliary Service because the agents promoted their own business, not the CRS/GDS companies or airlines. Fuel surcharge was excluded from basic fare under Rule 6(7), and the Revenue could not revalue the transaction under section 67 once that tax basis was chosen. Abatement was allowed where common CENVAT credit had been proportionately reversed, and adjustment of excess service tax was permitted despite procedural lapse. CENVAT credit on gateway charges was allowed, reverse charge demands on services performed outside India were rejected, and the extended period was barred because the material facts had been disclosed.
CRS/GDS incentives paid to air travel agents were held not taxable as Business Auxiliary Service because the agents promoted their own business, not the CRS/GDS companies or airlines. Fuel surcharge was excluded from basic fare under Rule 6(7), and the Revenue could not revalue the transaction under section 67 once that tax basis was chosen. Abatement was allowed where common CENVAT credit had been proportionately reversed, and adjustment of excess service tax was permitted despite procedural lapse. CENVAT credit on gateway charges was allowed, reverse charge demands on services performed outside India were rejected, and the extended period was barred because the material facts had been disclosed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
