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1. Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down...

2. Import of pre-casted line pipes - The said pipes were required to be installed for water injection to augment oil production. - since the pipe lines are used/consumed...

3. VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said...

4. Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded...

5. Manufacture of "pipes" and "pipe fittings" - benefit of exemption is admissible only to "pipes" and not to "pipe fittings"

6. Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a...

7. This instruction pertains to the systemic improvement regarding mapping and de-mapping of officers on the GSTN portal. It addresses an incident where a relieved officer...

8. Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases...

9. TP Adjustment - determination of Arm's Length Price - intra group services transactions as Cross-charges - Documents submitted by the assessee do not conclusively...

10. Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the...

11. This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated...

12. This case deals with the accrual of income in India from exploration activities and the determination of whether the assessee has a Permanent Establishment (PE) in India...

13. Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

14. The disputed goods, "hCG Pregnancy Rapid Test Strip" and "hCG Pregnancy Rapid Test Cassette," are rapid chromatographic immunoassays for detecting hCG in urine to aid...

15. Classification of imported goods, specifically di-methyl lauryl amine (DMLA), under the Customs Tariff Act, 1975. The key points are: The classification of DMLA as a...