"16 August 2022" Archive - Page 2

Revised Guidelines for Arrest & Bail for offences under Customs Act,1962

Circular No. 13/2022-Customs 16/08/2022

Circular No. 13/2022-Customs - CBIC issued revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962...

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Principle of lifting corporate veil cannot be invoked without opportunity of being heard

Rajendra R. Singh Vs ACIT (Bombay High Court)

Held that principle of lifting the corporate veil was invoked without giving an opportunity of being heard violates the principles of nature justice and hence untenable...

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Guidelines for launching of Prosecution for offences under Customs Act

Circular No. 12/2022-Customs 16/08/2022

Circular No. 12/2022-Customs CBIC issued guidelines for launching of Prosecution in relation to offences punishable under Customs Act 1962...

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Appeal can be filed by person opting to make payment of tax & penalty on detention/seizure

Hindustan Steel and Cement Vs Assistant State Tax Officer (Kerala High Court)

Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107...

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Delay of decade in proceeding makes entire proceeding vitiated

Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata)

Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding....

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Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam

VRL Logistics Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad)

Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction....

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Subsidy for dispersal of industries in less developed area is capital receipt

DCIT Vs Aurangabad Electricals Limited (ITAT Pune)

Held that the subsidy granted for encouraging the dispersal of industries to the less developed areas of the State of Maharashtra cannot be treated as revenue receipt....

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Affiliation fee collected by university is outside the purview of service tax

Rajiv Gandhi University of Health Sciences Vs Principal Additional Director General (Karnataka High Court)

Held that services being provided by the University by collecting affiliation fee has to be considered as the service by way of education. Accordingly, exempt from service tax as per clause (l) of section 66D....

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Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

In re Ess Ess Kay Engineering Company private Limited (GST AAR Punjab)

Roof Mounted Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not alter on account of supply by them to Railways....

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Mediator service not liable to service tax as management consultancy service

Paradeep Phosphates Ltd Vs Commissioner of Central Excise (CESTAT Kolkata)

Held that work of mediator/ arbitrator in resolving the dispute between the parties is not management consultancy service. Accordingly, not liable to service tax under management consultancy service u/s 65(65) of the Finance Act, 1994...

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November 2022