Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Cargo handling services relating to agricultural produce were held eligible for exemption under Notification No. 10/2002-ST, because the invoices showed handling of items such as onion, grapes and spices and the Revenue produced no contrary corroborative evidence; the demand on that component was set aside. The Tribunal also sustained the demand for renting of immovable property service, as the assessee had itself accepted that part of the receipts and did not contest liability on that category. Considering subsequent registration for the taxable services, the Tribunal took a lenient view and waived the penalty under Section 77 of the Finance Act, 1994.
Cargo handling services relating to agricultural produce were held eligible for exemption under Notification No. 10/2002-ST, because the invoices showed handling of items such as onion, grapes and spices and the Revenue produced no contrary corroborative evidence; the demand on that component was set aside. The Tribunal also sustained the demand for renting of immovable property service, as the assessee had itself accepted that part of the receipts and did not contest liability on that category. Considering subsequent registration for the taxable services, the Tribunal took a lenient view and waived the penalty under Section 77 of the Finance Act, 1994.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
