Posts Tagged ‘Technical’

Supplies in independant capacity under a bipartite agreement not intermedia...

Posted On January 16th, 2025

Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]

Inspection Report on Valuation of imports is not an appealable Order

Posted On January 15th, 2025

Note – The Investigation Report from Special Valuation Branch is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending […]

Assigning of leasehold rights on immovable property not liable to GST as it...

Posted On January 9th, 2025

Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]

Target incentives on sale of cars from manufacturer to dealer not considera...

Posted On December 26th, 2024

Note – It has been the consistent position of this Tribunal, that sale/target incentive/incentive on sale of vehicles and incentive on sale of spare parts received by assessee, could not […]

Non filling of part of e-way bill need not result in detention of goods

Posted On December 19th, 2024

Note – Where there is no discrepancy in the goods which were physically found at the time of inspection and details of goods recorded in the E-Way Bill available with […]

Importer does not lose right to contest re-assessment where enhanced value ...

Posted On December 4th, 2024

Note – Tribunal has consistently found that a valuation addition based solely on NIDB data would wholly unwarranted and that any such reassessment would have to be shored by independent […]

MEIS benefits cannot be sought to be refunded by customs contrary to stance...

Posted On December 3rd, 2024

Note – It would be impermissible for the customs authorities to either doubt the validity of an instrument issued under the FTDR Act or go behind benefits availed pursuant thereto […]

ITC cannot be denied on tax paid on advance when there is proper document u...

Posted On November 22nd, 2024

Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]

Outsourced services provided to client abroad is not intermediary service

Posted On November 22nd, 2024

Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]

Substantial compliance if the copy of the SCN is served on assessee by spee...

Posted On November 12th, 2024

Note – The show cause notice was duly served on the petitioner by speed post. The petitioner had also responded to the same and was also afforded an opportunity of […]

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