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No Excise Duty w.e.f. 16.09.2016 - Aye or Nope- (Validating Constitutional backing of Central Excise and Service Tax)

Goods and Services Tax - GST - By: - Ranjan Mehta - Dated:- 22-9-2016 Last Replied Date:- 26-9-2016 - Prelude:- Model GST law is in public domain since June 2016, President has given his assent to 101st Constitution Amendment Act, 2016 giving Central and State Govts power to levy GST on 08th September, 2016. However, till then there was nobody talking about the Excise Duty and its existence. GST has not yet been rolled out. Even the law is under preparation as yet. Then suddenly on 16.09.2016 wh .....

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6 issued a notification by which it notified the date of commencement of Constitution Amendment Act, enabling GST Law, which read as follows:- In exercise of the powers conferred by sub-section (2) of section 1 of the Constitution (One Hundred and First Amendment) Act, 2016, the Central Government hereby appoints the 16th day of September, 2016 as the date on which the provisions of Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19 and 20 of the said Act, shall come into for .....

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f this entry the Central Government was allowed to levy excise on all the goods manufactured or produced in India. Now the new entry substituted by Constitution (One Hundred and First Amendment) Act, 2016 is as follows:- 84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products. ; This new entry sub .....

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levy excise duty and service tax. DoR (department of revenue) examined the validity and implications of notifications dated 10th and 16th September with respect to existing taxes imposed by the Union and states. There is no legal infirmity in these notifications, revenue secretary Hasmukh Adhia wrote on Twitter. Law department has confirmed that there appears to be no legal requirement to issue any further clarification or notification in this regard, he said. They cited section 19 of the amend .....

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esponse correct ? Govt response keeping section 19 in the forefront of all the controversy is challengeable. This section 19 talks about laws in force in any state. Not in the whole India. Thus there is a view that this provision does not cover central levies. However the second leg of this section comes to save the Govt view once again, which says that earlier provisions shall continue to be in force until amended or repealed by a competent legislature or other competent authority. Thus this me .....

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xcise in this entry as currently service tax is also told to be enabled via this entry only. So, What should one do Thus in my opinion, however the Govt have made a blunder in notifying sec 17 to this act w.e.f. 16.09.2016 still one should not take a view otherwise and at the same time should not take the risk of not depositing excise. Even if someone gets some relief from the court of laws, Govt can always go for retrospective amendments if they seem fit (as done earlier for Vodafone case). Is .....

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ive central Govt absolute power to levy service tax which read as follows:- 268A 1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2). (2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be- (a) collected by the Government of India and the States; (b) appropriated by the Government of India andth .....

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