S. K. Mineral Handling Private Limited Vs Commissioner, Central Excise, Customs & Service Tax (CESTAT Kolkata) In this case contract is essentially for the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot be taxed under the category of Cargo Handling Service simply because rates for […]
When resulting company had not received notice of reopening of assessment of amalgamating company, then, order of assessment that came to be passed pursuant to the notice of reopening of assessment, was not against the resulting company, thus, notice of recovery was set aside and attachment of the resulting company’s bank accounts was lifted.
HSN /SAC Codes shall be mentioned in Tax Invoice The taxpayers who have turnover below the limit of Rs 1.5 Crore will have to mention the description of goods/service in place of code. Whereas, the description is optional for taxpayers who are required to furnish HSN/ SAC codes on the basis of aggregate turnover as […]
