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 November 2015 Year 2015 This

SSI exemption - Extended period of limitations - the Department ...

Central Excise

November 29, 2015

SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT

View Source

 


 

You may also like:

  1. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  2. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  3. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  4. Invocation of Extended period of limitation u/s 78(1) of FA - Department was at all times during the period for which the demand has been raised were aware of the...

  5. Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

  6. Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

  7. Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

  8. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

  9. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

  10. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

  11. Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

  12. Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

  13. Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period...

  14. Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

  15. Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

 

Quick Updates:Latest Updates