Court : Delhi
..... force was 1st june 2015. therefore with effect from 1 st june 2015 alcoholic liquor manufactured for human consumption on job work basis attracted service tax. the above amendments introduced by the finance act, 2015 led to filing of the two connected writ petitions. w.p.(c) nos. 5498/2015 and 5713/2015 10. the w.p.(c) no. ..... ii of the seventh schedule to the constitution." 47.2 it was observed that the taxable event is the service which is rendered by the finance company to its customer(s). the value of taxable service under section 67 is income by way of interest/finance charges (measures of tax) which is not determinative of the character of ..... the fa 1994 with effect from 1 st september 2009. 'excisable goods' under section 2(d) of the ce act was defined as those goods specified in the first and second schedule to the central excise tariff act, 1985 ( cet act ). note 11 to chapter 22 of thefirst schedule to the cet which exclusively covered beverages, spirits and vinegar clarified that .....
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