CBEC has issued instruction No. F. No. 207/07/2014-CX-6 dated 20.01.2015 directing the Central Excise officers to be very cautious before issuing summons under excise & service tax laws. The Board instructed the Superintendents to obtain prior permission of Assistant Commissioner with reasons for issuance of summons in writing.
Procedure for verification of the Procurement Certificate received from Central Excise /Customs Authorities and Monitoring of the receipt of Re-warehousing Certificates in respect of the imports cleared under EOU Scheme – reg.
In continuation to my previous article I find that while being students we easily create groups in the form of study circle and we miss the potentiality of the study circle when we get into the professional shoes. It’s immaterial that whether you are in your corporate field or practicing all you need is certain […]
In the instant case, B. Saravanan (Contractor) [the Petitioner] was a registered dealer under provisions of the Tamil Nadu Value Added Tax Act, 2006 (the Tamil Nadu VAT Act). The Department passed an Order cancelling the Petitioner’s Registration Certificate with retrospective effect (the Impugned Order).
Premier Cable Company Ltd. (the Company) registered under the Companies Act, 1956 (the Companies Act) was wound up by an order passed by the Hon’ble High Court and an Official Liquidator (the OL) attached to the High Court was appointed to take charge of the assets and liabilities of the Company and to deal with the same in terms of the Companies Act and the Rules framed thereunder.
Hon’ble CESTAT, Chennai held that in terms of Section 149 of the Customs Act, the conversion is possible on the documents in existence at the time of export. The shipping bills in the instant case were supported by a certificate from the Chartered Engineer, which was endorsed with the export particulars.
In the instant case, in the earlier round of proceedings, the Hon’ble CESTAT, Mumbai remanded the matter by an order dated August 11, 2009 and in remand proceedings, the First Appellate Authority enhanced the penalty imposed on John Deere Equipment Pvt. Ltd. (the Appellant) without issuing any Show Cause Notice.
eturned goods have to be treated as Inputs and the Assessee having shown the issuance of the said Inputs from their RG-1 are deemed to have manufactured final product – Reversal of Cenvat credit cannot be sought
C K P Mandal (the Appellant) is a Charitable Trust. It has two halls which are given on hire for various functions. On hire charges, the Appellant was paying Service tax under the category of Mandap keeper. The Appellant also received donations from caterers and decorators for permitting them to use the halls.
The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted against the Petitioner or in business premises of the Petitioner, held that: Audit of service recipient, SIPL is not relevant and the Petitioner was never put to notice before March 1, 2013;
