other scouring
preparations
3405 90 - Other:
3405 90 10 --- Polishes and compositions for application to metal
including diamond polishing powder or paste
challenge to the adoption of fresh classification, as well as application
of composition scheme, made on behalf of the appellants. The
operation, in full measure
challenge to the adoption of fresh classification, as well as application
of composition scheme, made on behalf of the appellants. The
operation, in full measure
value of taxable service should have been
determined by application of composition scheme. However the
demand has been confirmed against the appellant on the value
under section 6 was
allowed as dealer's application for composition
scheme was within times prescribed. It is admitted
fact that this admission ... since the appellant has
opted for composite scheme and also availed benefit
there under by filing return as composite dealer for
the assessment year
other scouring
preparations
3405 90 - Other:
3405 90 10 --- Polishes and compositions for application to metal
including diamond polishing powder or paste
have paid
Service Tax. In respect of certain composite contracts, involving
supply of goods and providing application services, where no separate
price for services ... Application Services to be rendered are also
composite, no separate price for the Application Services under
the goods are ascertainable. In such cases, the appellants
identified and separately executed, the question of their classification under 'composite works contract service' has to be examined with the basic documents ... case contracts are held to be works contracts, then necessarily the application of composition scheme to such contracts cannot be denied only on the ground
insurance agent or a composite insurance agent shall proceed as follows :-
(a) the applicant shall make an application to a designated person-
(i) in Form ... company;
provided that the applicant, who desires to be a composite insurance agent shall make two separate applications.
(b) The fees payable by the applicant
seized with the matter involving the issues relating to the interpretation and application of Rule 96 ZO (3) and sub-Section (4) of Section ... duty liability. The Rule specifically excludes application of Section 3A (4). But manufacturers opting for this composite scheme cannot claim abetment. .. The schemes contained
