Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
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