- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Authority For Advance Ruling
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 MoreSeats 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 MoreAmazon 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 MoreAllows 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 MoreAllows 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- « first
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