- 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
 The Works Contract AnomalyRishabh Kumar Sawansukha, National Head - Taxation, Hindustan Coca-Cola Beverages (P) Ltd. |
 Service tax on M&A transactions : Revenue’s recent musePrashant Deshpande, Senior Director, Deloitte Touche Tohmatsu India Private Limited |
 Budget 2014: A sigh of relief for sub-contractors supplying goods against ICB!Malini Mallikarjun, Partner, BMR & Associates LLP |
 Reverse Charge of Service Tax: Hidden ComplexitiesAmit Sarker, Director, Deloitte Touche Tohmatsu India Pvt Ltd |
 FIAT Judgement - Reversed ProspectivelyKrishan Malhotra, Head - Taxation, Amarchand Mangaldas & Suresh A. Shroff and Co. |
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