- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires
- SC upholds CESTAT-ruling; AAI’s export cargo handling taxable as ‘Airport Services’
Expert Column
![]() Swachh Bharat Cess – Rule 5 of POT & CENVAT application – A lateral viewSagar Shah, Head - Indirect Taxes, BDO India LLP |
![]() Service Tax – How Relevant is Form 26AS?K. Vaitheeswaran, Advocate & Tax Consultant |
![]() Would proposed NCAP provide smooth flight to domestic MRO service providers?Dharnendra Kumar Rana, Senior Principal, Advaita Legal |
![]() SSI Exemption - The 'Nebulae' EffectS Jaikumar, Advocate, Swamy Associates |
![]() Software Development a ‘Service’ or ‘Works Contract’ – An Endless EnigmaKumar Visalaksh, Associate Partner, ELP |
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