Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Misdeclaration of value was not established because the Chartered Engineer's valuation was given casually, no supporting material or comparable imports were produced, and there was no evidence that the importer paid more than the invoice price; the re-determination of assessable value was therefore unsustainable. The goods also could not be classified as incomplete or unfinished computer systems, since the authorities recorded no reasons, the descriptions "computer cabinet cases" and "bare bone systems" were used interchangeably, and a cabinet case with only a motherboard and fan did not attain the essential character of a computer without a CPU. The appeals were allowed and the impugned orders were set aside.
Misdeclaration of value was not established because the Chartered Engineer's valuation was given casually, no supporting material or comparable imports were produced, and there was no evidence that the importer paid more than the invoice price; the re-determination of assessable value was therefore unsustainable. The goods also could not be classified as incomplete or unfinished computer systems, since the authorities recorded no reasons, the descriptions "computer cabinet cases" and "bare bone systems" were used interchangeably, and a cabinet case with only a motherboard and fan did not attain the essential character of a computer without a CPU. The appeals were allowed and the impugned orders were set aside.
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