CESTAT Delhi held that Revenue has not brought any evidence on record to allege that the goods found and seized in the premises of the appellant are smuggled goods. It is onus of the Revenue to give evidence for allegation that the goods are smuggled in nature.
Moving on, last week saw the culmination of a well co-ordinated operation which saw Guwahati Customs Division seize over 300,000 sticks of foreign origin Cigarettes being smuggled in multiple consignments through the Courier mode. Kudos to the officers for an excellent detection.
It appeared that any service availed after clearance of finished goods beyond the place of removal is not an input service and therefore, the appellant are not eligible to avail cenvat credit of service tax paid on outward GTA service.
Org Informatics Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Submission of appellant is that Such matter cannot be taken as evasion of service tax, the matter is revenue neutral as the Cenvat credit of service tax is always admissible and it is a fit case, for invocation of Section 80 of the […]
Sai Pooja Enterprises Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT observed that the taxable services in relation to provisions of Outdoor Caterer is defined under Section 65 of the Finance Act 1994 and attracting payment of service tax on the provisions of such services. However we find that there is Exemption vide […]
Understanding the new TDS on benefits and perquisites u/s 194R introduced in the Finance Act, 2022. Learn about the 10% TDS deduction and its applicability.
Discover the importance of a Company Secretary (CS) in India’s business environment. Ensure legal compliance and smooth operations with a skilled CS.
Reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is not liable to tax since the same is covered under Clause 1 of the Schedule III of CGST Act 2017.
Direct & Indirect Taxes : Monthly Updates Date & Time – 3rd December 2022 (Time:11 a.m to 12:30 p.m) Tax Guru is Organizing a 1 and Half Hour Workshop for discussions on ‘Direct & Indirect Taxes : Monthly Updates’ on the following topics- GST – 1. Replying to notices for ITC denial for- A. Mismatch […]
CESTAT Ahmedabad held that the coverage and taxability of foreign agent service which are alleged to have been received outside India needs proper examination and hence directed for de novo adjudication
