"30 May 2014" Archive - Page 2

Whether CESTAT Has Powers to Hear Cases Pertaining To Rebate under Service Tax

Of late there have been confusions as to jurisdiction before whom rebate cases pertaining to service tax should be filed when an order is passed by Commissioner of Central Excise (Appeals). In terms of first proviso to section 35B(1) of Central Excise Act, which states that no appeal shall lie before the Appellate Tribunal and […]...

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Posted Under: Service Tax |

Issues in Single Stage Taxation system in Punjab

Schedule A and Schedule E have been amended to give effect to single stage taxation system. While Schedule A has its genesis in Section 16, Schedule E bears its roots in Section 8. As per Schedule A , specified commodities have been made tax free at wholesaler or distributor or retailer stage. However, section 16 bears no relation with st...

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Posted Under: Service Tax |