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Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Waiver of pre deposit - Duty demand - duty became payable on ...

Central Excise

April 16, 2014

Waiver of pre deposit - Duty demand - duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - HC

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  1. Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly...

  2. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

  3. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  4. Waiver of pre-deposit - tribunal directed that the Bank Guarantee may be encashed for collecting the demand of duty - order of tribunal sustained - HC

  5. Stay/pre-deposit waiver – duty demand of more than 64 lakhs - Stay petitions before the Tribunal revived. - HC

  6. Waiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - prima facie case is...

  7. Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure...

  8. Demand of service tax - development of customized software which they are exporting - it is a case of revenue neutrality – waiver of pre-deposit allowed - AT

  9. Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - AT

  10. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

 

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