It is a settled law that reopening based on change in opinion is not permitted. In the current case, revenue does not discovered another concealed permanent establishment but wanted to link the royalty received by the Petitioner by applying the principle of force of attraction to business income of PE in India.
where the working hours in respect of clearance of cargo in Customs ports or Customs airports, has been prescribed as twenty- four hours on all days for customs clearance, no fee shall be leviable in such locations for the services rendered by the category of officers mentioned in column (1) of the Table.
Central Board of Excise and Customs hereby makes the following regulations to amend the Bill of Entry (Electronic Declaration) Regulations, 2011, namely:- 1. (1) These regulations may be called the Bill of Entry (Electronic Declaration) (Amendment) Regulations, 2016.
(i) goods covered under the entries 13 and 14 of the Schedule D appended to the Act, or (ii) mobile phone or cellular handset i.e. telephones for cellular network or for other wireless network,
In the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002, in the Schedule, the existing entry 15 shall be renumbered as sub-entry (1) thereof, and after the sub-entry (1) as so renumbered, the following sub-entry shall be added, namely :—Slabs of Marble and Granite -12.5%
t. Governor of the National Capital Territory of Delhi is pleased to appoint the following officers, with effect from the date of assumption of charge to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely:-
No. F.3(11)/Fin(T&E)/2009-10/DS-VI/112 Lt. Governor of the National Capital Territory of Delhi is pleased to appoint the following officers, with effect from the date of assumption of charge to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely:-
We are summarizing herewith the changes in Service Tax and Cenvat Credit Rules, 2004 that are effective from April 1, 2016 for easy digest: A: Service Tax leviable under Reverse Charge on any services provided by Government or Local Authority to a Business Entity w.e.f April 1, 2016
What is the present amendment? Upto 29.02.2016 only concrete mix manufactured and used at site was exempted from excise duty. However from 01.03.2016 the exemption is also extended to RMC manufactured and used at same site.
n view of the urgency of the matter, the Directorate of Systems had identified a list of 444 cases with a high probability of data entry error, and out of this confirmation has been received from the field for 155 cases. On verification it is seen that there is a high percentage of data entry errors in these cases and therefore the rest of the cases in this list i.e. 289 cases needs to be verified at the earliest. This list is placed on i-taxnet at the following path.
