Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
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