Customs - Import of restricted goods without a licence - Waste pneumatic...
Customs - Import of restricted goods without a licence - Waste pneumatic tyres - Pollution Control Board to determined goods to be not hazardous - report could not be accepted as categorically speaking...
View ArticleCustoms - Interest on delayed refund - In the absence of any definition of...
Customs - Interest on delayed refund - In the absence of any definition of expression relevant date u/s 27 as it was found in the Central Excise enactment assessee was not eligible for the interest. -...
View ArticleService Tax - Rate of service tax - 5 or 8 - The respondent has rightly paid...
Service Tax - Rate of service tax - 5 or 8 - The respondent has rightly paid the service tax as applicable on the date of providing the service - Tri....................
View ArticleService Tax - Service tax - Consulting Engineer s Service - appellant is only...
Service Tax - Service tax - Consulting Engineer s Service - appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. - Therefore, the appellant does...
View ArticleService Tax - Gross value of taxable services - the mere act of...
Service Tax - Gross value of taxable services - the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or...
View ArticleCentral Excise - Bogus TR-6 challans Since in the case of default covered by...
Central Excise - Bogus TR-6 challans Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor any order u/s...
View ArticleCentral Excise - When there are different views on the very same issue, there...
Central Excise - When there are different views on the very same issue, there is convention, that stay on pre deposits needs to be granted if facts are akin, and the facts in this case, are akin to the...
View ArticleCentral Excise - CENVAT credit on capital goods - Underground Telephone Cable...
Central Excise - CENVAT credit on capital goods - Underground Telephone Cable falling under Sub Heading No.8544.90 - credit allowed - HC....................
View ArticleCentral Excise - Section 11BB - liability to pay interest on delayed refunds...
Central Excise - Section 11BB - liability to pay interest on delayed refunds starts on expiry of three months from the date application for refund is filed or in cases covered by the proviso to...
View ArticleIncome Tax - Case Law - Commissioner of Income-tax Versus Whitelene Chemicals...
Penalty u/s 271(1)(c) - Unexplained expenditure - Rejection of books of accounts - Tribunal deleted penalty - Held that - merely because account books of assessee were rejected and that profit was...
View ArticleService Tax - Case Law - CCE, Allahabad Versus M/s Shiv Engineering 2013 (8)...
Valuation - exclusion of cost of goods sold - Service tax only on Labour Charges under Management, Maintenance or Repair service and are not paying service tax on entire cost of repair including the...
View ArticleService Tax - Case Law - M/s BRITISH AIRWAYS VERSUS COMMISSIONER (ADJN),...
Online Database Access or retrieval Service - Central Reservation System (CRS) - There is difference of opinion between Member (Judicial) and Member (Technical) Held that - The Registry was directed to...
View ArticleService Tax - Case Law - Neelav Jaiswal Brothers Versus CCE, Allahabad 2013...
Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - Assessee was engaged in providing the taxable man-power recruitment or supply agency...
View ArticleService Tax - Case Law - M/s ITC Ltd. Versus CST, Delhi 2013 (8) TMI 148 -...
Validity of Show-cause Notice - Two show cause notices dated 21.4.2010 and 20.4.2011 were issued for the period April 2008 to March 2011 alleging that the assesee had provided Business Auxiliary...
View ArticleService Tax - Case Law - Shri Surendra Singh Rathore and Smt. Chanda Bohra...
Business Auxiliary service - Revenue proceeded against the assessee for having provided Business Auxiliary Service for failure to obtain registration and filing returns disclosing amounts received from...
View ArticleVAT and Sales Tax - Case Law - Silver Seal Adhesive Private Ltd. Versus State...
Validity of amendment to Central Sales Tax Act by Finance Act No.20 of 2002 - Violation of principle of promissory estoppel - Held that - amendment to the Central Sales Tax Act by Finance Act No.20 of...
View ArticleCentral Excise - Case Law - SALASAR DYEING PRINTING MILLS (P) LTD. Versus C....
Extended period of Limitation - clandestine removal of goods - textile articles - The contention of the appellant was that once the alleged clandestine removal of goods came to the notice of the...
View ArticleCentral Excise - Case Law - CCE, Pondicherry Versus Ravishankar Industries...
Assessable value in case of job-worker - Respondents acted as job-workers for M/s KODAC India Ltd, Chennai ( KODAC for short), for manufacture of Unexposed Cinematography Colour Polyester Positive...
View ArticleCentral Excise - Case Law - M/s Accurate Chemicals Industries Versus CCE,...
Extended period of limitation - The appellant having their unit in Industrial Area, U.P., SIDCO, Sikandrabad, Distt. Bulandshahar manufacture MS tanks and radiators for transformers. They are a unit of...
View ArticleCentral Excise - Case Law - CCE Vadodara Versus M/s. Siemens Healthcare...
Cenvat Credit on Input Service - input service - credit of service tax paid on rent, security and maintenance - inward / outward transportation goods - nexus of input services with manufacture Held...
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