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Excise Duty

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

Case Law Details

Case Name
M/s Amazon Seller Services Private Limited, Bangalore (Authority For Advance Rulings)
Date of Judgement/Order
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Advertisement CA Urvashi Porwal Brief Facts M/s Amazon Seller Services Private Limited (hereinafter also referred to as applicant) is a private limited company incorporated in India under the Companies Act, 1956. Applicant provides an IT enabled / online platform to third party manufacturers / merchants to list and market their products; that this platform is offered on www.amazon.in for which a fee is charged to merchants for such online listing services; that for this purpose, as an additional service offering, the applicant has established a fulfillment center at the said warehouse(s) th...
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