Home Highlights December 2011 Year 2011 This

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1. Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess...

2. Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No....

3. Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar...

4. The Ministry of Finance, Department of Revenue, issued Notification No. 05/2024-Customs (ADD) on March 14, 2024, concerning the review of anti-dumping duty on imports of...

5. Levy of anti dumping duty - anti-dumping duty is levied for the protection of domestic industry and not to safeguard the interest of the revenue - HC

6. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

7. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

8. Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

9. Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

10. Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

11. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

12. Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

13. Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the...

14. Levy of Education cess on Basic Customs Duty which was debited in the DEPB Licence - when the goods are chargeable to Nil duty or are cleared without payment of duty,...

15. Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per...