Whether the same activity can be considered as manufacturing and subjected to excise duty and at the same time considered to be a service and subjected to service tax?
In this Article we have discussed the FAQ related to Eligibility to Register as Voter, How to Register as Voter or How to apply for Voting Card, Who is not eligible for the same, Documents Required to Register, Forms For Registration and where to Register?
The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad.
The Ministry of Corporate Affairs has extended by 4 days the last date for submission of suggestions/ comments for the 2nd tranche of Draft Rules being framed under the Companies Act, 2013. Earlier, the last date was fixed as 19th of this month but now it has been extended to 23rd October 2013.
Gold certificates issued by Banks in respect of investments made by Gold ETFs in GDS can be held by mutual funds in dematerialized or physical form.
Incorporation of 2D (GS 1 Data Matrix) barcodes on medicines at strip/vials/bottle level encoding unique product identification code (GTIN), Batch Number, Expiry Date and Serial Number of the Primary pack. Mono cartons containing stripes/vials/bottle shall be treated as part of primary level packaging.
A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises cannot be considered as a residential house. In our opinion, investment in the construction would be complete as a house only when such house becomes habitable.
We recently had meeting with Member, CBEC during Interaction with various Trade Associations on 23.09.2013. The presentation was made by Department officials on Service Tax Voluntary Compliance Encouragement Scheme, 2013. For the benefit of all the professional colleagues, I am giving link to download Notification and forms. The copy of presentation is available on following […]
Applying the three tests laid down by various decisions of this Court, namely, whether the income accrued to the assessee is real or hypothetical; whether there is a corresponding liability of the other party to pass on the benefits of duty free import to the assessee even without any imports having been made
conditions for grant of exemption up to Rs.15,000 per employee towards medical reimbursement paid by the Assessee satisfies conditions contemplated by the proviso (v) to Sec.1 7(2) of the Act, can the AO deny the relief under the proviso (v) to Sec.17(2) of the Act?
