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Income Tax: Penalty u/s.271(1)(c) - there is no provision in the Income Tax Act, 1961 for a draft penalty order u/s 271(1)(c) of the Act. - Tri

Income Tax: Penalty levied u/s 271D - capital contributed by the partner in the partnership firm does not tantamount to loan or deposit within the meaning of section 269SS - No penalty - Tri

Customs: Classification of imported goods - projectors - to be classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines" or under 85286900 as they have some additional features - classification of the imported projectors under CTH 85286100 upheld - Tri

Service Tax: Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. - Tri

Service Tax: Construction services - liability of service tax - Construction of senior mess and junior hostel block building for panchsheel boys Inter College, NOIDA (undertaken on behalf of NOIDA authority) - not subjected to service tax. - Tri

Central Excise: Clandestine removal - The assessee-Appellants has committed a fraud with the Banks by raising the duplicate bills. For this financial irregularity, Department will be at liberty to initiate appropriate proceedings under the relevant law. But, in the instant case, the goods were not moved and there is no evidence pertaining to the clandestine removal of the goods - demand set aside - Tri

Central Excise: Method of Valuation - garments - if both the Rules i.e. Rule 4 and Rule 8 of the Valuation Rules are applicable, sequential application of various rules is the only reasonable way to read the rules. - Tri

Central Excise: Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. (ACP) - running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates - with or without grooving - Held as manufacturing activity - Tri

Central Excise: Extended period of limitation - manufacture - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity undertaken by the appellant was known to the department from the date of issue of said registration under Service Tax and that the show cause notice dated 02.04.2012 was issued for the period from 2007-08 - SCN is clearly hit by limitation - Tri

Central Excise: Reversal of CENVAT credit - removal of scrap generated and old capital goods - whether the appellant is required to pay duty by way of reversal under Rule 3(5) or 3(5)(A) of CCR, 2004 on removal of the scrap generated from used and old capital goods? - the show cause notice is presumptive and hence not maintainable. - Tri

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Notifications

UTGST - Lakshadweep - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018

UTGST - Andaman and Nicobar Islands - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018

UTGST - Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018

UTGST - Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018

UTGST - Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018

CGST - Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018

Co. Law - Corrigendum - Notification Number G.S.R. 432(E), dated the 7th May, 2018

Cus (NT) - Exchange Rates Notification No.43/2018-Custom(NT) dated 17.5.2018

ADD - Seeks to impose definitive anti-dumping duty on imports of "Ceramic Rollers", originating in or exported from People's Republic of China

PMLA - Prevention of Money-laundering (Maintenance of Records) Amendment Rules, 2018

Cus (NT) - Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.

Cus (NT) - Customs Brokers Licensing Regulations, 2018

ADD - seeks to extend the levy of anti-dumping duty, imposed on imports of Peroxosulphates (Persulphate)originating in or exported from China PR under Notification No. 11/2013-Customs (ADD), dated the 16.05.2013 for a further period of one year (i.e. 14.05.2019)

CGST - Seeks to waive the late fee for FORM GSTR-3B

Cus (NT) - Appointment of Common Adjudicating Authority

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Circulars/ Public Notices

DGFT - Change in import policy of Peas from 'Free' to 'Restricted' - Implementation of Notification No.4 dated 25.4.2018- reg.

DGFT - Extension of date for mandatory digital payment through e-MPS

Customs - Forwarding of samples for testing to the Outside Laboratories- reg.

Companies Law - Clarification-Condonation of Delay Scheme, 2018-reg.

DGFT - Clarification regarding DGFT Notification No. 4 & 5

DGFT - Implementation of MOU between India and Mozambique for import of pulses from Mozambique - reg.

DGFT - Public Notice No.33 dated 23.10.2017 applied to all scrips under Chapter 3 of FTP.

DGFT - Non-submission of complete Appendix 4E, containing technical details, chemical reactions and data sheet for advance authorisation applications on self declaration basis under Para 4.04 and 4.07 of HBP for cases relating to NC-4

DGFT - Amendments in Handbook of Procedures 2015-20 and Appendices issued under FTP, 2015-20 - reg.

DGFT - Inclusion of GIA, Israel and GIA, Japan as authorized laboratories for certification/ grading of diamonds of 0.25 carat and above-reg.

Customs - ‘Standard Operating Procedure’ to be followed for Export and Import at Bharat Mumbai Container Terminal (BMCT), JNCH – reg.

DGFT - Amendments in Appendix 3B of the Foreign Trade Policy 2015-20.

DGFT - Laying down of modalities for import of Pigeon Peas (Cajanus cajan)/Toor Dal, Moong /Urad dal for the fiscal year 2018

VAT - Delhi - Filing of online return for the fourth quarter of 2017-18 -extension of period thereof

Customs - Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments– reg.

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Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
 
 
 
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