https://www.taxtmi.com/caselaws?id=467400 Where software supplied with imported diamond scanning machines had already been finally taxed as a service under reverse charge, the Gujarat HC held that customs authorities could not treat the same software value as part of imported goods and demand customs duty on a contrary basis. The Court found the show cause notices and order-in-originals unsustainable because they conflicted with the final service tax adjudication, which had already crystallised the tax character of the transaction. As the customs proceedings failed, the amount deposited under protest was held refundable and the impugned actions were quashed. en-us Wed, 25 Jun 2025 00:00:00 +0530 Tue, 17 Mar 2026 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467400 Where software supplied with imported diamond scanning machines had already been finally taxed as a service under reverse charge, the Gujarat HC held that customs authorities could not treat the same software value as part of imported goods and demand customs duty on a contrary basis. The Court found the show cause notices and order-in-originals unsustainable because they conflicted with the final service tax adjudication, which had already crystallised the tax character of the transaction. As the customs proceedings failed, the amount deposited under protest was held refundable and the impugned actions were quashed. Case-Laws Service Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467400