- 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
Expert Column
 Input Service Distributor Mechanism - A simplification attempt gone wrongMr. Puneet Bansal, Director, BMR & Associates LLP |
.jpeg) Tackling Delhi HC's Jurisdictional 'Googly' on Service tax appealsMr. Krishan Malhotra, Head - Taxation, Amarchand Mangaldas & Suresh A. Shroff and Co. |
 Govt 's new modus operandi for importers – An Exercise in abundant caution?Mr. Sudipta Bhattacharjee, Principal, Advaita Legal |
 Life sustaining decision to Hospital ServicesMr. N. Venkatraman, Senior Advocate |
 Drilling to the bottom of service tax on Oil & Gas sectorMr. Abhishek Jain, Partner, EY |
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