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Whether vessels/ships that are afloat are not goods and immovable property? - CESTAT says Yes - What about GST on supply of floating ship?    *    Services provided to the Govt/ local authority with regard to water supply - exemption will include activity of construction of tube wells    *    Cenvat Credit - It is neither possible nor practical for any service recipient to verify the fact of payment of service tax by the service provider. Remedy of the Revenue lies at the hands of the service provider and not at the hands of the service recipient. - Tri    *    Levy of penalty - the assesse's stand that they were under a bonafide belief that no tax liability would fall upon them as the same stands discharged by the sub-contractor is required to be appreciated in which case, the provisions of section 80 of the Finance Act, 1994 would get invoked – no penalty - Tri    *    Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub Rule (7) of Rule 4 of Cenvat Credit Rules 2004 - If payment is made later, credit will be eligible - however, interest liability to be computed, if any. - Tri    *    Classification of soyabean oil – by-product in the course of manufacture of lecithin – classifiable under 15071000 as crude oil, whether or not degummed - Tri    *    Continuance of registration under section 12A denied - if it is found that the assessee was accepting bogus donations, then that fact can only lead to an inference that the activities of the trust are not genuine or are not carried out in accordance with the objects of the trust. - Tri    *    Exemption u/s 11 - charitable purpose u/s 2(15) - merely because profits have resulted from the activities of imparting education, it would not result in change of character of the education that it was solely for educational purpose. - Tri    *    Disallowance of loan processing charges and pre-payment charges paid to the bank - so long as the expenses incurred by the assessee are genuine and not part of any colorable device to make tax evasion, then such expenses should be allowed under the relevant provisions of the Act. - Tri    *    Penalty u/s 271B - threshold limit for getting its account audited u/s 44AB - Business activity or professional activity - gross receipts were only ₹ 42 lakhs - penalty quashed - Tri    *    ADDITIONAL DEPRECIATION UNDER SECTION 32(1) (iia) OF INCOME TAX ACT, 1961    *    Seeks to extend the levy of anti-dumping duty on imports of Caustic Soda, originating in, or exported from Chinese Taipei (imposed vide notification No.79/2011-Customs, dated the 23rd August, 2011) for a period of one year i.e. upto and inclusive of the 22nd August, 2017    *    Meaning and scope of supply under GST (Part 2) - Import of services will be treated as supply and will subject to GST under reverse charge.    *    Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first    *    service tax payament-reg    *    Education Cess / Secondary & Higher Education Cess    *    The Union Finance Minister Shri Arun Jaitley reviews the Implementation of Insolvency and Bankruptcy Code (IBC) 2016; Calls for quick action to implement the IBC in a time bound manner    *    Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962    *    Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld - The service provided during the disputed period from 16.06.2005 to 31.03.2006, is not taxable, being composite service, and cannot be vivisected - Refund allowed - Tri    *    IPR Awareness, Outreach and Promotion Campaign    *    Seeks to further amend Notification No. 96/2008-Customs dated 13.08.2008 so as to include 'Republic of Guinea-Bissau' in the list of countries eligible for preferential tariff under the said notification    *    Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC
Customs
Home Acts & Rules Customs Rule Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

 
Rule 1 : Short Title and Commencement
Rule 2 : Definition
Rule 3 : Issue of Certificate
Rule 4 : Issue of Notice
Rule 5 : Attachment of property
Rule 6 : Attachment not to be excessive
Rule 7 : Attachment between Sunrise and Sunset
Rule 8 : Inventory
Rule 9 : Private alienation to be void in certain cases
Rule 10 : Share in property
Rule 11 : Attachment of property in custody of court or public officer
Rule 12 : Service of notice of attachment
Rule 13 : Proclamation of attachment
Rule 14 : Property exempt from attachment
Rule 15 : Sale of property
Rule 16 : Negotiable instruments and shares in a corporation
Rule 17 : Proclamation of sale
Rule 18 : Contents of proclamation
Rule 19 : Mode of making proclamation
Rule 20 : Setting aside of sale where defaulter has not saleable interest
Rule 21 : Confirmation of sale
Rule 22 : Sale Certificate
Rule 23 : Purchaser’s title
Rule 24 : Irregularity not to vitiate sale, but any person injured may sue
Rule 25 : Prohibition against bidding or purchase by officer
Rule 26 : Prohibition against sale on holidays
Rule 27 : Disposal of the sale proceeds
Rule 28 : Procedure on death of defaulter
 
 
 
 
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