International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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