"20 August 2018" Archive - Page 2

Dhatri Hair care & Massage Oil are Ayurvedic Medicament

C.C. Vs Warrier's Hospital & Panchakarma Centre (CESTAT Bangalore)

C.C. Vs Warrier’s Hospital & Panchakarma Centre (CESTAT Bangalore) Dhatri Hair Oil and Dhatri Massage Oil fall under drugs and cosmetics falling under Chapter 30 of Central Excise Tariff as they have fulfilled the following conditions laid down by the Hon’ble Supreme Court in the case of Dabur India Vs. C.C.E. 2005 (182) ELT 2...

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All about Disallowance under Section 14A with Judicial Pronouncements

1 Legislative History 1.1 Section 14A was first inserted by the Finance Act, 2001. However, same was inserted with retrospective effect from 1-4-1962. The inserted section reads as under:- ‘14A. Expenditure incurred in relation to income not includible in total income. – For the purposes of computing the total income under this Chapte...

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Posted Under: Excise Duty |

No Service Tax on Leasing of water bodies for fishing rights

Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) Leasing of water bodies for fishing purposes is same as leasing of vacant land for aquaculture and therefore, same is fully covered under the exclusion clause of Section 65 of the Finance Act, 1994 and hence not leviable to Service tax. Thus, [&hell...

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Service Tax Payable on Fees retained on Courses Run through affiliated centers

Tata Consultancy Services Limited Vs C.S.T. (CESTAT Delhi)

The appellant has developed a course relating to Diploma in Advance Software Technology. Such course has been run through affiliated centers and out of the fee charged from the students, 25 per cent of the fees has been retained by the appellant. Revenue's case is that Service Tax is liable to be paid on the said amount retained, under th...

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Sodexo allowed to withdraw GST advance ruling application

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sodexo Food Solutions India Private Lim...

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Sampada Caterers allowed to withdraw GST advance ruling application

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra)

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax  Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act”] by SAMPADA CATERERS, PROPRIETOR ...

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ICA Pidilite allowed to withdraw GST advance ruling application

In re ICA Pidilite Private Limited (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of ICA Pidilite Private Limited, vide reference ARA No. 42 dated 20.06.2018 is disposed off as being withdrawn unconditionally....

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CBIC amends Notification No. 08/2015-Customs (ADD), Dated: 15.03.2018

Notification No. 40/2018-Customs (ADD) 20/08/2018

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 and rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules 1995, the Central Government, being satisfied that it...

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Anti Dumping Duty on ‘Paracetamol’ import from China Till 26.04.2019

Notification No.39/2018-Customs (ADD) 20/08/2018

Seeks to amend Notification No. 26/2013-Customs (ADD) dated 28th October, 2013, concerning imports of ‘Paracetamol’ originating in or exported from China PR vide Notification No.39/2018-Customs (ADD) Dated- 20th August, 2018. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 39/2018-Customs (ADD...

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Gurudev Siddha Peeth allowed to withdraw GST advance ruling application

In re Gurudev Siddha Peeth (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of Gurudev Siddha peeth, vide reference ARA 35 dated 07.03.2018 and revised dated 23.05.218 is disposed off as being withdrawn unconditionally....

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