Service Tax - Maintainability of Writ Petition - petition against initiation...
Service Tax - Maintainability of Writ Petition - petition against initiation of inquiry - mere issuance of the notice or giving a reply would not constitute a cause of action - Decided against the...
View ArticleCentral Excise - Merchant exporter - Failure to export the goods - goods...
Central Excise - Merchant exporter - Failure to export the goods - goods procured against CT1 certificate - appellant discharged the duty liability - Interest liability - the appellant was not a person...
View ArticleCentral Excise - Rebate claim - The Revenue had sought to deny the deemed...
Central Excise - Rebate claim - The Revenue had sought to deny the deemed modvat credit availed by the appellant in respect of the grey fabrics received by them on the ground that no manufacturing...
View ArticleCentral Excise - Cenvat credit of service tax paid on outward freight up to...
Central Excise - Cenvat credit of service tax paid on outward freight up to the buyer s premises would be admissible when the sales were on FOR destination satisfying the criteria prescribed for the...
View ArticleCentral Excise - SSI Exemption Notification No.8/2003 - Clubbing of turnover...
Central Excise - SSI Exemption Notification No.8/2003 - Clubbing of turnover of goods manufactured by loan licence or job worker - Difference of opinion - Matter referred to larger bench -...
View ArticleCentral Excise - Classification of Goods - The product Liril Active Shower...
Central Excise - Classification of Goods - The product Liril Active Shower Gel was covered by Heading 34.01 which covers soap and various other substances and the product was not covered by Heading...
View ArticleCorporate Laws - Case Law - J. D. CASTING FORGING PVT. LTD. Versus HANUMANDAS...
Winding up Petition - Inability to Pay Dues Dishonour of Cheque - no payment being made and criminal proceedings had been initiated - The winding up petition was presented by the respondent against the...
View ArticleCustoms - Case Law - KEMTECH INTERNATIONAL PVT. LTD. Versus COMMR. OF CUS. (I...
Mis-declaration of value - Undervaluation of Goods Duty Short paid - Whether undervaluation was proved was to be decided on the basis of the facts of each case - The commodity involved and the parties...
View ArticleCustoms - Case Law - JINDAL POLY FILMS LTD. Versus COMMISSIONER OF CUSTOMS...
Provisional assessment Demand of differential duty Interest u/s 111(m) Confiscation of goods Penalty u/s 114A - Assesse had satisfied all the guidelines prescribed Held that - The question of...
View ArticleCustoms - Case Law - M/s RKS AGRO TECH LTD VERSUS COMMISSIONER OF CUSTOMS,...
Application for modification of stay order - Assessee contended that the demand of duty was on import of capital goods and the adjudicating authority while quantifying the demand should have allowed...
View ArticleCustoms - Case Law - M/s YK ENTERPRISES COMMISSIONER OF CUSTOMS, (SEA-IMP),...
Mis declaration of goods penalty u/s 112 redemption of fine - importer filed appeal for setting aside the penalty and redemption fine Held that - applicants had not made out a prima facie case for...
View ArticleCustoms - Case Law - M/s KAKA CARPETS OTHS. VERSUS COMMISSIONER OF CUSTOMS,...
Excessive claim of duty drawback - Suppression of quantity of goods - Whether there was wilful suppression of the quantity/number area and measurement of carpets and goods were overvalued to claim...
View ArticleService Tax - Case Law - KOTHARI INFOTECH LTD. Versus COMMISSIONER OF CENTRAL...
Refund Claim - Export of services - booking orders for the foreign supply for supply of goods in India - Held that - The adjudicating authority had rejected the refund claims only on the ground that...
View ArticleService Tax - Case Law - Sundaram Finance Ltd. Versus Commissioner of C. Ex...
CENVAT credit in Input Services - assesse took credit of service tax paid on input services which were common to both taxable services and non-taxable activities - Revenue was of the view that the...
View ArticleService Tax - Case Law - CCE, Bhopal Versus M/s RPG Transmission Ltd. 2013...
Demand after 2004 on GTA servcies for the period before legislative measures commencing from the Finance Act 2000 - Held that - No provision have however been brought to our notice which enables the...
View ArticleService Tax - Case Law - SURESH KUMAR COMPANY Versus COMMISSIONER OF C. EX.,...
Nature of Business - Business Auxiliary Service OR Clearing and Forwarding Agent Services - Whether the appellant can be held to be clearing and forwarding agent of their principals - Held that - The...
View ArticleService Tax - Case Law - M/s Pitanjali Yogpeeth Trust Versus CCE, Meerut-I...
Taxability of residential as well as non-residential yoga courses - Health Club and Fitness Service u/s 65 (105) (zw) r.w. section 65(51) and (52) - yoga camps stay - Held that - the various yoga...
View ArticleService Tax - Case Law - M/s Central Bank of India Versus Commissioner of...
Condonation of delay Delay of more than 1(one) year Power of Commissioner(A) to condone the delay Held that - Principle has been settled by the Hon ble Supreme Court in the case of Singh Enterprises...
View ArticleService Tax - Case Law - M/s Tandus Flooring India Private Limited Versus The...
Taxability of Marketing and Support Services - Place of provision of services - What would be the place of provision of the marketing and support services in terms of the Place of Provision of Service...
View ArticleVAT and Sales Tax - Case Law - M/S Pramod Telecom Pvt Ltd. Thru M. D Prahlad...
Investment based exemption - The assessee had installed new machines for enhancement of the production and claimed an exemption on the extra production - Revenue denied the exemption in view of the...
View Article