Month: February 2015
368 articlesGoods and Services Tax

Goods and Services Tax
E-1 Sale – Benefits and Provisions for claiming exemption
Goods and Services Tax

Goods and Services Tax
Printing work is in the nature of Works contract and value of ink and processing material is exigible to Sales tax
Custom Duty

Custom Duty
DGFT Provision which is inconsistent with Foreign Trade Policy is liable to be set aside
Custom Duty

Custom Duty
Filing of more than one Refund claim in a month cannot be denied when statutory time limit is elapsing
CA, CS, CMA

CA, CS, CMA
Online CAG empanelment date extended to 25.02.2015
Custom Duty

Custom Duty
Non refund of pre-deposit for long period without reason is harassment
Excise Duty

Excise Duty
Dismissal of appeal for non-compliance of pre-deposit condition
Excise Duty

Excise Duty
Once Rebate claim is cancelled, EOU entitled to take re-credit in Cenvat Credit Account
Excise Duty

Excise Duty
Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing Refund application
Service Tax

Service Tax
Computerized invoices downloaded through internet are eligible documents for claiming Service tax Refund
Service Tax

Service Tax
Non-Authorised service station not liable to pay Service tax on Maintenance or Repair of any ‘part’ of motor vehicle
Service Tax

Service Tax
Sum paid as a pure agent of service recipient not includible in value of services
Income Tax

Income Tax
Consistency, Uniformity & Equality in Filing of Appeals against Appellate Orders before Higher Forums
Income Tax

Income Tax
