Authority For Advance Ruling

Automated, online bar-code printing, system provision, not 'service', exclusive 'right to use' transferred 

AAR rules out service tax applicability on provision of automated, online 1D and 2D bar-code printing, labelling application, aggregation and dispatch system, in accordance with Excise Supply Chain In...View More

Allows equipment replacement, certification, engineering service credit to passive telecom infrastructure provider

AAR allows credit of excise duty paid on parts and spares of DG sets, air conditioners (ACs), used for replacement of defective ones and service tax paid on certification inspection, engineering servi...View More

'Car lease scheme' for employees not "service"; No tax on rent charged

‘Car lease scheme’ as an employee retainment programme out of service tax net, falling under exception to definition of “service” u/s 65B(44)(d) of Finance Act; AAR notes that ...View More

Components / sub-assemblies imports on engine / axle localisation, not classifiable as 'motor vehicle' / 'CKD kit' 

AAR rules in favour of applicant, import of components / parts / sub-assemblies not classifiable as ‘motor vehicle’ under CTH 87.03 or as ‘Completely Knocked Down (CKD) kit’ un...View More

Employee's services to employer excluded from Sec 66(44); Salary to 'secondee' non-taxable post-2012 

AAR rules in favour of applicant, service tax not applicable on salary and allowances payable to seconded employee under Negative List regime; Sec 66(44)(b) of Finance Act excludes services rendered b...View More

Seats integral to aircraft; Extends import exemption towards 'servicing, maintenace & repair' 

AAR allows duty-free import of new seats for replacement in aircrafts, under exemption Notification No. 12/2012-Cus; Such seats an integral part of aeroplane, required in ‘servicing, repair or m...View More

Amazon Kindle Device an 'educational device'; Grants import duty exemption

AAR rules that Amazon’s ‘Kindle Device’ is totally exempt from payment of customs duty in terms of Notification No. 25/2005-Cus; Kindle classifiable under Tariff Item 8543 70 99 viz....View More

Allows credit on pipes / valves used in 'pipeline laying' towards "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise ‘capital goods’ credit of duty paid on pipes and valves procured from manufacturer, unde...View More

Allows credit of 'pipeline laying' by EPC contractors, against "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise CENVAT credit of service tax paid / payable by EPC contractors / other construction contractors towa...View More