Home Highlights July 2014 Year 2014 This

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1. Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various...

2. Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the...

3. Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board...

4. Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara...

5. Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

6. Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to...

7. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

8. Collection of differential tax - The First Bill was pending in the Legislative Assembly of the State when the Assembly was dissolved. As per Article 196(5) of the...

9. GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by...

10. Classification of goods - Self-ordering Kiosks' imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in...

11. Assembly of bought out items, parts, components, etc for testing purpose liable to duty of Excise - SC

12. Classification of imported goods - chairs in disassembled form - There appears to be no doubt that the components of swivel seats/chairs proposed to imported are...

13. Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global -...

14. CENVAT Credit - Capital goods - it is clearly evident from the records that these items were used as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor...

15. Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - AT