Home Highlights January 2014 Year 2014 This

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1. Levy of duty - marketability - dummy packs distributed to dealers, free of cost, for the purpose of advertisement - the dummy packs did not attract Central Excise duty - AT

2. Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing...

3. Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement...

4. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

5. Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved...

6. Valuation - includability or otherwise of the value of the free-of- cost components - Normally, the cost price of a product would take into account the purchase cost of...

7. Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the...

8. Free supplies - additional quantity packed in jar on which duty has been paid on MRP of the price of the Jar - On these additional supplies made free, the appellant is...

9. Valuation of taxable services - inclusion in assessable value, the items supplied on free of cost - the decision of the Supreme Court in Bhayana Builders are clearly...

10. CENVAT Credit - input - film rolls - Kodak branded film rolls supplied free of cost with Camera - when the film roll is being clubbed with the camera and both packed in...

11. Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

12. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

13. Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride...

14. Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners...

15. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.