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...
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
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