Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Levy of penalty u/s 271(1)(c) - The Tribunal found...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Merchant Overtime charges (MOT Charges) - there is no case for ...

Central Excise

July 20, 2013

Merchant Overtime charges (MOT Charges) - there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Merchant Overtime Fee (MOT) - the services are rendered within the range of such officer and since admittedly these functions were executed during "normal working...

  2. Merchant Overtime Tax Charges (MOT) - if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs...

  3. Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs...

  4. Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of...

  5. Payment of Merchant Overtime (MOT) - The assessee should not hesitate to pay for the services which are required to be performed beyond the normal place of work of the...

  6. 100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

  7. Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by...

  8. TDS u/s 194H - “payment to Gateways” - Non deduction of tds - the “sale made on the basis of a credit card” is the transaction of the merchant establishment and that the...

  9. Demand in respect of V-SAT connectivity - V-SAT connectivity charges being recovered by the appellant from their customers and sub-brokers cannot be treated as charges...

  10. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H: Seeking cancellation of the GST registration - The case involved a pet...
H: Reference to Departmental valuation officer [DVO] without first reject...
H: Validity of reopening of assessment - Validity of grant the approval b...
H: Validity of reopening of assessment - Petitioner received another noti...
H: Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee ...
H: Disallowance of commission paid to foreign agents - The Tribunal uphel...
H: Penalty u/s. 271(1)(c) - Referring to a precedent set by the Hon’ble S...
H: Deduction u/s 80IA(4) - Disallowance of project facility expenses - Re...
H: LTCG - deduction u/s 54 denied - Despite the assessees claim of having...
H: Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - ...
H: Addition u/s 69A - cash loans given by the assessee as unexplained - d...
H: Addition u/s 68 in the hands of partnership firm - capital introduced ...
H: TDS u/s 194H - non deduction of TDS commission paid to Primary Agricul...
H: Interest u/s. 244A - interest on unpaid interest - refund awarded in t...
F: Penalty under Section 73(1) of CGST Act, 2017
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios
C: Ease of doing business- Fund manager for Mutual fund schemes investing...
N: Reporting Entities notified for Aadhaar authentication service of the ...
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT