CA Urvashi Porwal

Sorry No Post Found
Sorry No Post Found

Processing of steel scrap into blended steel scrap amounts to manufacture – AAR

In Re T.T. Recycling Management India Private Limited (Authority for Advance Rulings) - T. T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company. Applicant proposes to source different grades of steel scrap from the generating factories and approved vendors within India as well as outside India. The scrap so proc...

Read More

Mere Crushing of Coal does not amount to manufacture: AAR

In Re. M/s. Dhunseri Petrochem. Ltd. (Authority For Advance Rulings - Central Excise, Customs & Service Tax) - It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand....

Read More

Activity of mere Loading software in a device does not amount to manufacture – AAR

In Re. M/s. Nucleus Software Exports Ltd. (Authority For Advance Rulings-Central Excise, Customs and Service Tax) - Nucleus Device is classifiable under Tariff Entry 85176290 of the First Schedule to the Central Excise Tariff Act 1985 as Machines for the reception conversion and transmission or regeneration of voice images or other data including switching and routing apparatus other....

Read More

Tax Laws passed by Legislature not open to judicial review – SC

Amin Merchant V/S Chairman, Central Board Of Excise & Revenue & Ors. ( Supreme Court of India) - The High Court has dismissed the Writ Petition by the impugned judgment and order dated 2.9.2011. Being dissatisfied with the dismissal of his writ petition the appellant preferred a Review Petition which was also dismissed by the High Court by the impugned judgment and order dated 24.11.2011....

Read More

Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR

M/s Amazon Seller Services Private Limited, Bangalore (Authority For Advance Rulings) - In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or aff...

Read More
Sorry No Post Found

Recent Posts in "CA Urvashi Porwal"

Processing of steel scrap into blended steel scrap amounts to manufacture – AAR

In Re T.T. Recycling Management India Private Limited (Authority for Advance Rulings)

T. T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company. Applicant proposes to source different grades of steel scrap from the generating factories and approved vendors within India as well as outside India. The scrap so procured in such a variety of forms and grad...

Read More

Mere Crushing of Coal does not amount to manufacture: AAR

In Re. M/s. Dhunseri Petrochem. Ltd. (Authority For Advance Rulings - Central Excise, Customs & Service Tax)

It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand. ...

Read More

Activity of mere Loading software in a device does not amount to manufacture – AAR

In Re. M/s. Nucleus Software Exports Ltd. (Authority For Advance Rulings-Central Excise, Customs and Service Tax)

Nucleus Device is classifiable under Tariff Entry 85176290 of the First Schedule to the Central Excise Tariff Act 1985 as Machines for the reception conversion and transmission or regeneration of voice images or other data including switching and routing apparatus other....

Read More

Tax Laws passed by Legislature not open to judicial review – SC

Amin Merchant V/S Chairman, Central Board Of Excise & Revenue & Ors. ( Supreme Court of India)

The High Court has dismissed the Writ Petition by the impugned judgment and order dated 2.9.2011. Being dissatisfied with the dismissal of his writ petition the appellant preferred a Review Petition which was also dismissed by the High Court by the impugned judgment and order dated 24.11.2011....

Read More

Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR

M/s Amazon Seller Services Private Limited, Bangalore (Authority For Advance Rulings)

In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or affixing. Therefore, the activity of taggin...

Read More

Assessee cannot be forced to pay entire disputed amount during pendency of assessment

Prosper Build Home Pvt. Ltd. V/s. Union Of India (Allahabad High Court)

The facts leading to the filing of the writ petition is that the petitioner provides labour in the construction of buildings to various builders under a works contract. It is alleged that under the agreement the petitioner is liable to pay service tax w.e.f. 01.07.2012....

Read More

Activities intended to protect goods and facilitate inventory management & storage does not amount to manufacture- AAR

In Re M/s Amazon Wholesale (India) Private (Authority For Advance Rulings)

Applicant is an entity incorporated for undertaking wholesale operations in India. The applicant will enter into vendor procurement contracts to purchase products from the manufacturers hold inventory on its own account and sell the same to retailers industrial users or other wholesalers....

Read More

No attachment of bank accounts without following proper procedures

M/s Kunj Power Project Pvt. Ltd. Vs Union Of India (Allahabad High Court)

In the case of M/s Kunj Power Project Pvt. Ltd. v/s Union Of India, it was held that the attachment of property and bank accounts can only be done by the revenue authorities after giving proper notice to the assessee and reasonable opportunity of being heard. The attachments needs to be only after following the prescribed procedures provi...

Read More

SCN cannot be issued to debtors until tax liability crystallise

M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others (Bombay High Court)

In the case of M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others, it was held that in case of non payment of service tax by the assessee, the notices for recovery cannot be issued to assessee’s debtors unless the liability has been crystallised....

Read More

Reverse CENVAT availed on Raw Material on trf to sister unit: SC

Commissioner Of Central Excise, Raigad Vs M/S. Ispat Metallics Industries Ltd. & Ors. (Supreme Court of India)

It was held that in case of erstwhile in terms of Rule 57AB(1C) of the Central Excise Rules, 1944 and Rule 3(4) of the Cenvat Credit Rules, 2001, it was held that in terms of circular dated 1.7.2002 by which, where no sale is involved but only a transfer by one sister unit to another, the value shown in the invoice on the basis of which ...

Read More
Page 1 of 1112345...10...Last »

Browse All Categories

CA, CS, CMA (3,401)
Company Law (3,300)
Custom Duty (6,465)
DGFT (3,371)
Excise Duty (4,011)
Fema / RBI (3,191)
Finance (3,348)
Income Tax (24,685)
SEBI (2,686)
Service Tax (3,273)

Search Posts by Date

June 2017
M T W T F S S
« May    
 1234
567891011
12131415161718
19202122232425
2627282930