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• The provisions of Sec. 129 of the CGST Act are independent of Sec. 130; before any decision is taken under Sec. 130, the goods can be released provisionally in terms of Rule 140(1) provided the owner submits the requisite as required.
• Applicant connects businesses in India with business partners in Dubai; There is supply of services by the applicant to various businesses in India and Dubai, such supply of liaison services qualifies the applicant as an intermediary.
• Although the entries under Entry No.52 & Entry No. 54 of the State List have been omitted, it cannot be held that the State is denuded of imposing of any cess or levy on use of its infrastructure, facilities etc.
• Pre-deposit of 10% for preferring appeal against recovery of 100% tax; petitioner has paid 110% of the amount recovered; authorities are directed to refund the additional 10% that was deposited by the assessee by way of pre-deposit.
