Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the appeal concerning excise duty liability on packing/repacking activities of construction equipment parts. The Tribunal held that Wheeled Tractor Loader Backhoe and Vibratory Compactor were not classified as "automobiles" prior to 29.04.2010, therefore no excise duty was leviable on packing/repacking of their parts before this date. Following the Larger Bench decision in Action Construction Equipment, Notification No. 11/2011 was deemed prospective from 29.04.2010. Post-amendment, only WTLB qualified as "automobile" under Serial No. 100A, making excise duty applicable on its parts packing/repacking, which appellants had already paid with interest. Vibratory Compactor remained excluded from Serial No. 100A classification, rendering no excise duty liability on its parts packing/repacking activities throughout the relevant period from 01.06.2006 to 30.06.2011. The Commissioner's impugned order dated 27.02.2012 was set aside.
CESTAT allowed the appeal concerning excise duty liability on packing/repacking activities of construction equipment parts. The Tribunal held that Wheeled Tractor Loader Backhoe and Vibratory Compactor were not classified as "automobiles" prior to 29.04.2010, therefore no excise duty was leviable on packing/repacking of their parts before this date. Following the Larger Bench decision in Action Construction Equipment, Notification No. 11/2011 was deemed prospective from 29.04.2010. Post-amendment, only WTLB qualified as "automobile" under Serial No. 100A, making excise duty applicable on its parts packing/repacking, which appellants had already paid with interest. Vibratory Compactor remained excluded from Serial No. 100A classification, rendering no excise duty liability on its parts packing/repacking activities throughout the relevant period from 01.06.2006 to 30.06.2011. The Commissioner's impugned order dated 27.02.2012 was set aside.
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