Authority For Advance Ruling
‘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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