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...
Foreign currency remittances were not taxable merely because they were made in foreign currency: the Tribunal held that reverse charge applies only where there is an import of service, so payments linked to import of goods, unidentified transactions, and currency fluctuation entries could not be taxed absent proof of taxable service. Services for events, exhibitions, accommodation and related reimbursements incurred and consumed outside India were outside the taxable territory and not liable to service tax. Reimbursements and year-end accrual entries later reversed were also not taxable for the period involved. The Tribunal further held the dispute was revenue neutral and the extended limitation period was not invocable, so the demand, interest and penalties were set aside.
Foreign currency remittances were not taxable merely because they were made in foreign currency: the Tribunal held that reverse charge applies only where there is an import of service, so payments linked to import of goods, unidentified transactions, and currency fluctuation entries could not be taxed absent proof of taxable service. Services for events, exhibitions, accommodation and related reimbursements incurred and consumed outside India were outside the taxable territory and not liable to service tax. Reimbursements and year-end accrual entries later reversed were also not taxable for the period involved. The Tribunal further held the dispute was revenue neutral and the extended limitation period was not invocable, so the demand, interest and penalties were set aside.
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