Home Highlights March 2019 Year 2019 This

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1. Benefit of exemption - import of machine for construction of roads - diversion of goods - it appears that though at the time of seizure the goods were in custody of...

2. Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the...

3. Seeking to demand duty on the lost quantity of the mixed scraps - export of goods in violation of Letter of Permission and In Bond Manufacturing License - The control...

4. Revocation of Custom Broker (CB) License - Mis-Declaration of goods - revocation of licence would be too harsh a punishment - The forfeiture of security deposit for the...

5. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

6. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

7. Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in...

8. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

9. The Tribunal has been consistently holding that Government Securities held under HTM category are part of stock-int-rade and allowed the amortization of premium on such...

10. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

11. The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of...

12. SVLDRS - unfair classification of the case of the petitioner under “litigation” category, instead of “arrears” category - Once a case travels from the category of show...

13. Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.

14. Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

15. CENVAT credit - Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty...