Circular No. 13/2022-Customs – CBIC issued revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962
Held that principle of lifting the corporate veil was invoked without giving an opportunity of being heard violates the principles of nature justice and hence untenable
Circular No. 12/2022-Customs CBIC issued guidelines for launching of Prosecution in relation to offences punishable under Customs Act 1962
Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107
Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding.
Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Held that the subsidy granted for encouraging the dispersal of industries to the less developed areas of the State of Maharashtra cannot be treated as revenue receipt.
Held that services being provided by the University by collecting affiliation fee has to be considered as the service by way of education. Accordingly, exempt from service tax as per clause (l) of section 66D.
Roof Mounted Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not alter on account of supply by them to Railways.
Held that work of mediator/ arbitrator in resolving the dispute between the parties is not management consultancy service. Accordingly, not liable to service tax under management consultancy service u/s 65(65) of the Finance Act, 1994
