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 July 2015 Year 2015 This

Confirmation of excise duty by invoking longer period of ...

Central Excise

July 1, 2015

Confirmation of excise duty by invoking longer period of limitation, without going into the legal issue as to whether the activity amount to manufacture or not, would not be appropriate inasmuch as the appellant was admittedly discharging the service tax liability - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - The appellant is wholly owned corporation of Government of India (PSU) and cannot be attributed with any mala fide so as to justifiably invoke the longer...

  2. Bar of Limitation - indicating knowledge on the parts the Revenue, in which case the longer period of limitation cannot be invoked – order set aside - AT

  3. Invocation of longer period of limitation against the appellants on the ground that they got the assessments finalised from the Central excise authorities by...

  4. Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and...

  5. Cenvat Credit availed without receipt of material, extended period invoked

  6. Extended period invoked - duty demand - It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be...

  7. Extended period of limitation - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which...

  8. Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT

  9. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

  10. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

 

Quick Updates:Latest Updates