Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Service of notice would have to be effected on the owner of the ...

Case Laws     Customs

May 4, 2016

Service of notice would have to be effected on the owner of the goods personally or through agent so specifically authorized to accept and the right of owner of goods cannot be defeated without prior notice on him - service on the custom agent was no service - HC

View Source

 


 

You may also like:

  1. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  2. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  3. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

  4. Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....

  5. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

  6. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

  7. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

  8. Authorized service station - authorised dealers of General Motors - also undertook the servicing of vehicles manufactured by the other manufacturers – services provided...

  9. Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

  10. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

  11. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  12. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  13. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  14. Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is...

  15. Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay...

 

Quick Updates:Latest Updates