Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
A registered cooperative society that confined lending and deposit-related activities to its own members was held not liable to service tax under Banking and Other Financial Services. Applying the principle of mutuality, the Tribunal found that services rendered by such a society to its members do not constitute taxable services provided by one person to another. The contrary view treating the society as a commercial concern was unsustainable, and the demand of service tax and related penalties based on member-based services were set aside.
A registered cooperative society that confined lending and deposit-related activities to its own members was held not liable to service tax under Banking and Other Financial Services. Applying the principle of mutuality, the Tribunal found that services rendered by such a society to its members do not constitute taxable services provided by one person to another. The contrary view treating the society as a commercial concern was unsustainable, and the demand of service tax and related penalties based on member-based services were set aside.
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