Articles by this Author
Service Tax
Service Tax
No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers
Goods and Services Tax
Goods and Services Tax
Sales tax liability of assessee could not be recovered from spouse’s property unless assessee had any right/interest in that property
Service Tax
Service Tax
No denial of Cenvat credit availed on invoices issued in the name of branch offices, which were not registered
Service Tax
Service Tax
No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees
Service Tax
Service Tax
No denial of refund claim on period of limitation if wrongly filed in incorrect jurisdiction on bona fide ground
Excise Duty
Excise Duty
No question of passing burden of duty arise when it was paid under protest during pendency of adjudication proceedings
Excise Duty
Excise Duty
Assessee can utilize Cenvat credit while making payment of duty foregone at the time of de-bonding of 100% EOU Unit
Excise Duty
Excise Duty
Assessee cannot insist upon cross-examination of informers whose statement may not be relied upon
Excise Duty
Excise Duty
Applicability of MRP based valuation to institutional buyers for goods specified U/s. 4A of Excise Act
Excise Duty
Excise Duty
Revenue neutrality allowed when bought out items cleared without payment of duty
Excise Duty
Excise Duty
Duty paid in earlier settled proceedings cannot be claimed as refund merely for different stand of SC in another assessees case
Custom Duty
Custom Duty
Regarding Transaction value of identical goods taken as assessable value of imported goods
Custom Duty
Custom Duty
Charges for technical knowhow wouldn’t be includable in the value of the imported goods if it isn’t condition to import of goods
Custom Duty
Custom Duty
