An agreement was entered into between the respondent and Met Chem Canada Inc. to associate Met Chem Canada Inc. as a technical consultant to render technical services in relation to implementation of a project to set up a plant in India for production of Hot Rolled Steel Coils and Strips.
In the case of M/s. Maruti Suzuki India Ltd. vs. Commissioner of Central Excise, it was held by SC that a process that is only adding some value to the inputs does not necessarily amounts to manufacture. After processing of the inputs, a new and different article emerges having a distinct name, character or
In the case of M/s. Oswal Chemicals & Fertilizers Ltd. Vs Commissioner of Central Excise, Bolpur, it was held that a person who is ultimately aggrieved with the payment of the duty and challenges the order successfully can seek the refund as per Rule 11B of the act.
The appellant does not even undertake any loading operation. The primary job of the appellant, as per the contract between the appellant and the Ambuja companies, is of supervising and liasioning with the coal company
In the case of M/s. Vir Rubber Products P. Ltd. Vs. Commissioner of Central Excise Hon’ble SC held that for claiming SSI exemption under Central Excise law, the value of clearances made on account of job work under the brand name of principal manufacturer should not be included
In attracting the principle of unjust enrichment it is not only the actual burden which is passed on to the another person that would be taken into consideration even if the incident of such duty had not been passed on by him to any other person
The Hon’ble Supreme Court further states Section 124 deals with confiscation of goods and penalty and does not deal with payment of import duty. No doubt, such a payment of import duty becomes payable by virtue of sub-section (2) of Section 125 but only when condition stipulated in the said provision is fulfilled
Whether the amounts paid by the ONGC to the non-resident assessees /foreign companies for providing various services in connection with prospecting, extraction or production of mineral oil is chargeable to tax as fees for technical services under Section 44D read with Explanation 2 to Section 9(1)(vii) of the Income Tax Act
Whether certain govt. agencies (ONGC) in agreement with foreign companies would entitle for the exemption of surtax under notification no. GSR 307 (E) dated 3.1983.
Even if C-4 Raffinate is treated as Butylene exemption under S. No. 24 of Notification No. 6/2000-C.E., would be available because specification of butylene in the said Sl. No. 24 is not for the purpose of its exclusion, but for the purpose of its specific enumeration and inclusion
