Authority For Advance Ruling
AAR admits Microsoft India's application, 'import' by applicant remains a proposed activity, despite some imports of free samples made prior to filing application; Relies upon AAR ruling in Guthy Renk
...View More 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 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’ 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 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 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 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 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 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 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
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