- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- 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; Decalres Rule-27 proviso ultra vires
Expert Column
![]() Liquidated damages - is it for a service ? – Part IISaurabh Arora, Head, Indirect Tax, Siemens Group |
![]() An ‘indirect’ perspective to Related Party TransactionsNilesh Vasa, Executive Director, EY |
![]() Liquidated damages - is it for a service ? – Part ISaurabh Arora, Head, Indirect Tax, Siemens Group |
![]() Priority of Dues - A Judicial Pinnacle over a Legislative DebacleSatish S, Director, PwC |
![]() SEZ exemption from service tax – Evolution and challengesDivyesh Lapsiwala, Partner, EY |
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