International Tax Ruling
Packaging of ‘O’ rings and ‘U’ cap seals for supply with pneumatic cylinders & valves as ‘spares’, does not amount to “manufacture” u/s 2(f) of Cent
...View More AAR holds that sale of imported goods to license-holders from a customs bonded warehouse located in Maharashtra does not constitute ‘sale in the course of import’ u/s 5(2) of CST Act,
...View More AAR holds that cosmetics & skin, hair, teeth care products are not “Drugs” falling under Schedule Entry C-29(a) of MVAT Act, thus taxable at residuary rate of 12.5% under Schedule E;&n
...View More No service tax applicable on fees collected by Police Dept. from banks & other organisations towards deployment of additional force for maintenance of public peace & security; CESTAT holds tha
...View More AAR holds that pest control involves transfer of property in pesticide formulations (chemicals) and hence, liable to tax as ‘works contract’ under MVAT Act; The term “goods” as
...View More AAR holds that ‘Microcellular Rubber Sheets (Armaflex)’ covered by CETH 4008 1110, are taxable as “industrial inputs & packing materials” @ 5.5% under Schedule Entry C-54,
...View More HC rules that excise duty refund pursuant to post clearance turnover discounts offered by manufacturer to dealers by way of credit notes shall be available, subject to establishment of nil unjust enri
...View More CESTAT rules that non-woven fabric manufactured by thermal / mechanical bonding of yarn would be classifiable as ‘textile’ under CETH 56.03; Rejects Revenue’s stand that said product
...View More CESTAT allows CENVAT credit of tax paid on services like ‘repair and maintenance’, ‘consultancy’, ‘courier’, ‘telephone’ & ‘office rent’
...View More AAR rules on classification of ‘soil testing kit’, said kit meant for estimating parameters of soil, which helps to recommend doses of fertilizers, not classifiable as ‘agr
...View More
 (1).PNG)
