Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Duty demand u/s 11D - merely from the contract terms that ...


Duty Demand Not Assumed: Contract Terms Alone Don't Prove Excise Duty Inclusion in Pipe Supply Price u/s 11D.

February 25, 2015

Case Laws     Central Excise     AT

Duty demand u/s 11D - merely from the contract terms that providing that the price at which the pipes are to be supplied shall be inclusive of all the taxes, it cannot be presumed that the price also included excise duty - AT

View Source

 


 

You may also like:

  1. VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said...

  2. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

  3. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

  4. Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of...

  5. TP adjustment - Inclusion of excise duty on the operating revenue for two comparables - By including excise duty in the case of two comparables by the ld. TPO, the...

  6. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

  7. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

  8. CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

  9. Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases...

  10. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

  11. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

  12. Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

  13. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  14. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  15. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

 

Quick Updates:Latest Updates