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1. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

2. Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the...

3. Demand of interest on differential duty - interest liability would commence from the month succeeding the day on which the duty was due and payable in relation to the...

4. Initiation of CIRP - There being categorical default by the Respondent prior to Section 10A period, the Corporate Debtor was clearly not entitled to claim the benefit of...

5. Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

6. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

7. Demand of interest on differential duty - wrongful claim of exemption - the assessee has not paid any duty on clearance of the impugned equipment - the fact is also...

8. Waiver of SCN - differential duty with interest paid before issuance of SCN - Unamended sub-Section 11(2B) shall apply for waiver of show cause notice. Therefore, there...

9. Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT

10. Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

11. Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for...

12. Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E....

13. Interest on differential duty - payment of duty assessed provisionally - interest would be payable from the due date of payment of provisional duty for the purpose of...

14. Addition on account of prior period expenditure - deducting prior period income From prior period expenditure is against well settled principles of law. - AT

15. Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - CIT(A) himself says, that the issue is debatable then the same takes...