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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Revised guidelines for disposal of confiscated goods - regarding    *    RBI Reference Rate for US $    *    Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC    *    Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC    *    Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC    *    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - Tri    *    Cenvat credit on water treatment plant    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CIT’s observation for treating the same as business income. - Tri    *    Duty drawback

Circulars / Instructions / Public Notices etc.

Home Circulars / Public Notices Central Excise  

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Year


Showing 1 to 20 of 2385 Records

Central Excise Circulars, Instructions, Public Notices, Trade Notices etc.

 

F. No. 278A/33/2016-Legal - 1-8-2016

Constitution of a fresh panel of Senior/Junior Standing Counsels against existing slots for handling CBEC cases of Indirect before the various High Courts and other fora — Calling tor fresh recommendations


1045/33/2016 - CX - 26-7-2016

Taxability of stock on February 29, 2016 - Excise duty imposition on articles of jewellery in the Budget 2016-17 - regarding


1044/32/2016 - CX - 26-7-2016

Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both- regarding


1043/31/2016 - CX - 26-7-2016

General procedures regarding excise duty on articles of jewellery or parts of articles of jewellery or both falling under heading 7113


1042/30/2016 - CX - 26-7-2016

Export related procedural simplifications excise duty on articles of jewellery falling under heading 7113 - regarding


1041/29/2016-CX - 26-7-2016

Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of articles of jewellery


1040/28/2016-CX - 26-7-2016

Clarification on computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification No. 8/2003-CE dated 1st March 2003 in respect manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both


1039/27/2016-CX - 21-7-2016

Classification of Micronutrients, Multi-micronutrients, Plant Growth Regulators and Fertilizers-clarification regarding classification of Glyphosates


1038/26/2016-CX - 19-7-2016

Manual signatures on digitally signed invoices


1037/25/2016-CX - 19-7-2016

Classification of Tamarind Kernel Powder under CETA, 1985


1036/24/2016-CX - 6-7-2016

Scope of word 'site' appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012


1035/23/2016-CX - 4-7-2016

Recovery of confirmed demands during the pendency of stay application


1034/22/2016-CX - 1-7-2016

Clearance of bunker fuels to Indian Ship/Vessel carrying containerized cargo


1033/21/2016-CX - 1-7-2016

Imposition of Central Excise duty on jewellery - Constitution of sub-committee of the High Level Committee


F.No.276/104/2016-CX.8A (Pt.) - 29-6-2016

Inclusion of Show Cause Notices issued in relation to sub-section (11) of Section 28 of the Customs Act, 1962 on the competency of officers of DGDRI, DGCEI and Customs (Prev.), in the "Call Book"


1032/20/2016-CX - 28-6-2016

Common registration and return for First Stage Dealer and Importer


1031/19/2016-CX - 14-6-2016

Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or sold under a brand name and having a retail sale price of ₹ 1000 or more


F. No. 278A/21/2015-Legal - 9-6-2016

Approved panel of Sr/Jr Standing Counsel


F. No. 221/01/2016-CX.6 - 6-6-2016

Instructions on Information returns to be furnished under Notification No. 4/2016-ST dated 15.02.2016


F No 1080/06/DLA/IDRS/2016 - 1-6-2016

Indirect Tax Dispute Resolution Scheme, 2016


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