Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
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Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
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