Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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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.
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