Home Highlights February 2017 Year 2017 This

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1. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

2. Notification 52/2003-Cus dated 31.03.2003 governs the re-import of goods after export. Sr. No. 14 allows re-import for repair/reconditioning within 3/7 years,...

3. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - Goods and Services Tax - Item wise schedule as amended

4. Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act...

5. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

6. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

7. Classification of goods - product namely 'Car Seat Covers' - Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification...

8. Reopening of assessment - Validity of approval granted by the CIT - earlier Revision u/s 263 dropped - Notwithstanding this order passed by the Principal Commissioner of...

9. Levy of serivce tax - right to use radio frequency - declared service or not - Undisputedly, the act of transferring radio frequencies now falls within ‘declared...

10. The NCLAT held that the Adjudicating Authority failed to consider the amendments to Section 14 of the IBC introduced by Act 1 of 2020. The impugned order conflicted with...

11. 100% EOU - mis-declaration - the appellant has violate the faith imposed in them in as much as they did not even bother to check whether the job worker declared by them...

12. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

13. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

14. Classification of goods - rate of tax - Two wheeler seat covers - the Two wheeler seat covers are specifically covered under CTH 87149990 and are taxable (@ 14% CGST +...

15. CENVAT Credit - manufacture of dutiable as well as exempted products - The SCNs in these appeals were issued proposing to recover under Rule 14 of CCR an amount to...