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Cus - Expert opinion is not binding on courts; is relevant only when a final decision on any fact is to be made: SCCus - Courts not experts in scientific disciplines, ergo, accept scientific reports; but if expert opinion suffers from ambiguities, shortcomings, lack of clarity or inadequacy, they cannot be wholly relied upon: SCCus - Since Authorities themselves laid down specific parameters for classification of goods, it is incumbent upon them to ensure that necessary facilities are made available for testing of any disputed article on all these parameters: SCService charge and tips are voluntary payments by consumers and cannot be made compulsory or mandatory on food bills by restaurants or hotelsThe collection of service charge is proving to be a double whammy i.e., they are forced to pay service tax and GST on the service charge as wellCollecting a mandatory service charge as a matter of default without giving a choice to the consumer, cannot be contended to be contractually binding in natureEven if an implied contract is deemed to exist between the consumer and the restaurants, upon the consumer placing an order after being informed about the service charge, it would be rendered void.Mandatory levy of service charge by the restaurants is against public interest and undermines the economic as well as social fabric of consumers as a classST - Commission received from UTI bank towards credit card swiping charges is taxable under 'Business Auxiliary services': CESTATST - Fact that, in appellant's own case, Tribunal had in 2018 passed final order on very same issues implies that department was aware of the facts - Suppression cannot be invoked: CESTATCX - Tribunal ruled in favor of appellant upholding classification of spice mixes under Chapter 9 of Central Excise Tariff Act, rejecting department's attempt to reclassify them under Chapter 21 with a 12.5% excise duty: CESTATCBIC appoints Cousels / Sr Counsels for HC casesST - Activities of maintaining battery-operated vehicles & road trains at Science City are not taxable under any category of positive list, as funds collected are solely for granting entry to visitors, not for providing taxable service: CESTATReciprocal tariffs - Trump says he is open to make trade deals with countries keen to avoid trade warCus - Brand use must indicate a trade connection to deny SSI exemption: CESTATMamta disagrees with forecast of India becoming largest economy by 2060 at Oxford; BJP castigates herST - Activities of grinding, RT upgradation, gouging, & machining on parts used in power plants, constitutes manufacture; assessee can claim exemption under Notfn No. 8/2005-ST - demand raised under Manpower Recruitment & Supply Agency Service is invalid: CESTATBritish law-maker urges UK Govt to say sorry for Jallianwala Bagh pogromIndia, Japan sign loan agreements worth JPY 191.736 billion for six projectsxAI startup buying X Platform for USD 33 billion: MuskI-T- Re-assessment not tenable where based on borrowed satisfaction, rather than being based on any independent investigation or cogent evidence: ITATCanadians boycott US boozeNITI Aayog launches 2nd edition of 'Trade Watch Quarterly'Vance lambasts Denmark for not keep Greenland safe from China and RussiaI-T- Additions u/s 68 are not tenable where based on a generalized investigation report without proving that transactions were manipulated or involved in price rigging: ITATCabinet also approves 2% DA for 66.6 lakh pensioners & 48.7 lakh govt employeesADB-funded SMILE Program to boost India's Logistics EfficiencyI-T- Additions u/s 68 invalid where assessee provides sufficient documentary evidence to establish the identity, creditworthiness, and genuineness of the loan received from spouse: ITATMoS announces Regional BIRAC Centers to accelerate StartUps and biomanufacturingI-T- Partners' Capital Introduced Before LLP Conversion Cannot Be Added Under Section 68 : ITATGovt has put guardrails against misuse of Personal Data: VaishnawI-T- Past Accumulated Income Can Justify Part of an Investment in Property : ITAT
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