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ITC on goods used in construction of silos, available

15 May 2017

Allahabad High Court has upheld the view of the Tribunal that input tax credit on MS Sheets utilized for construction of silo is available.

The Department had contended that ‘capital goods’, as defined under Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008, are goods that are movable in nature, and since s...

Valuation – Rejection of value when not sustainable

18 May 2017

Finding the reasons such as the importer had used the name of another firm to avoid sales tax, imports were made from trader and not from manufacturer.

And the value declared was even less than the value of steel scrap, as not relatable to value of goods, CESTAT Delhi has allowed the appeal of the importer.


GST Bills get President’s assent

17th April

President of India has granted his assent to the 4 GST Bills - Central Goods and Services Tax Bill (CGST Bill), Integrated GST Bill, UT GST Bill and the GST Compensation Bill, on 12th of April, 2017.

All the Bills were debated and discussed extensively by the GST Council comprising of Union Finance Minister and Finance Ministers of all t...

GST Bills introduced in Indian Parliament

28 March, 2017

Central Goods and Services Tax Bill (CGST Bill), Integrated Goods and Services Tax Bill (IGST Bill), Union Territory Goods and Services Tax Bill and Goods and Services Tax (Compensation to States) Bill, 2017 have been introduced in the Lok Sabha (lower house of the Indian Parliament) yesterday (27 March, 2017). The Bills are likely to be ta...

‘Manufacture’ under Central Excise law

21 March 2017

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently delivered few decisions on one of the oldest questions in Central Excise law – whether a process amounts to ‘manufacture’. According to the decisions while conversion of paddy to rice and affixing of pre-cut glasses to frames do not amount to manufacture, ...

Goods used in process of service are integral to execution of service contract

21 March 2017

The issue before the Division Bench of the Delhi High Court was whether chemicals/ solvents used in the process of cleaning amounts to transfer of property in goods between the contractor and the contractee and thus exigible to tax. The petitioner, i.e. the contractor, was engaged in the business of providing services of maintenance, cleanin...

Voice Tab classifiable as telephone

21 March 2017

The issue for consideration was whether a Voice Tab named by the assessee as ‘HP Slate 6” Voice Tab’ is classifiable under CTH 8471 as an automatic data processing machine or under CTH 8517 as telephone for cellular network. 

Observing that the goods were capable of use both as a cellular telephone and a...

Franchise service - Whether right conferred is a representational right, to be established

21 March 2017

Delhi High Court has held that merely because by an agreement, a right is conferred on a party to sell or manufacture goods or provide services or undertake a process, it would not ipso facto bring the agreement within the ambit of a franchise.

The Court in this regard, in its decision in the case Delhi Internatio...

Development Authority is not “local authority” – Income not exempt

9 March 2017

In a recent judgment, Delhi High Court has held that bi-annual or annual payments, being capital payments for a limited/specific period towards acquisition of lease hold rights, are not subject to TDS.
The assessee had entered into 90 years long term lease with Greater Noida Industrial Development (GNOIDA). According to l...

Filling gases in cylinders from tanker and mixing of gases is not manufacture

21 February, 2017

Taking note of the CESTAT decision in the case of Ammonia Supply Company which has attained finality, and department’s Circular dated 8-10-1997, the Supreme Court of India has in the case of Vadilal Gases Ltd. upheld Tribunal’s decision that activity of filling gases in cylinders from tanker would not amount...

Bringing rig into India for repairs is not import for home consumption

21 February, 2017

Noting that the adjudication order did not record that the rig was in operation within the territorial waters of India, or that the rig did not operate outside the territorial waters of India, Supreme Court has set aside the demand of duty on said rig, brought in India for the purpose of repairs and subsequently sent out.


BAS – Liability on expenses incurred for joint operation of centre

21 February, 2017

In a dispute where the assessee was managing and maintaining various facilities at the premises of IHC and receiving amounts towards expenses incurred for operation of the centre, CESTAT Delhi has rejected the contention of liability under Business Auxiliary Services.

The Revenue department here was of the view that assess...

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