Day: November 16, 2014
19 articlesService Tax

Service Tax
Service tax in respect of same transaction cannot be demanded again for payment under different category
Custom Duty

Custom Duty
Doctrine of unjust enrichment applies to pre-deposit amount & can be substantiated by CA certificate
Income Tax

Income Tax
Sham Transactions with object to reduce tax liability liable for Penalty
Goods and Services Tax

Goods and Services Tax
Imparting computer education in schools along with providing computers/ accessories is a Works contract and liable to Sales tax
Income Tax

Income Tax
Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 is to be treated as being retrospective in nature
Excise Duty

Excise Duty
Cenvat credit taken on inputs cannot be denied merely because original manufacturer of inputs is not traceable
Excise Duty

Excise Duty
Cenvat credit allowable on Capital goods used initially in the manufacturing of exempted goods
Excise Duty

Excise Duty
Utilization of credit for payment of duty which was not required to be paid is effectively reversal of credit
Custom Duty

Custom Duty
Penalty not warranted when importer was not having any knowledge of mis-declaration of goods
Custom Duty

Custom Duty
