Articles by this Author
Custom Duty
Custom Duty
100% EOUs cav claim Customs exemption on clearance made to Domestic Tariff Area
Custom Duty
Custom Duty
Right given by Exemption Notification cannot be taken away by issue of Departmental Circulars
Custom Duty
Custom Duty
Ground not raised before Commissioner (Appeals) cannot be raised before Tribunal by department
Goods and Services Tax
Goods and Services Tax
Business Consultancy and Software Implementation services cannot be considered as ‘sale’
Goods and Services Tax
Goods and Services Tax
Despite common godown, transaction would be Inter-state sales if movement of goods is from one State to other as per purchase order
Goods and Services Tax
Goods and Services Tax
Validity of Reopening on the basis of plea that full CST was collected from customers
Service Tax
Service Tax
How to differentiate between Job Work and Manpower Supply service
Goods and Services Tax
Goods and Services Tax
CEA Panel Report bats for lower exemptions and higher threshold for GST
Service Tax
Service Tax
No Service tax leviable on handling charges incurred for bringing goods, when it was included in value of goods liable to VAT
Service Tax
Service Tax
Cenvat credit cannot denied to service recipient for non-payment of Service tax by service provider
Excise Duty
Excise Duty
Simultaneous availment of SSI exemption & Cenvat on inputs used in goods cleared on payment of duty permissible
Excise Duty
Excise Duty
No need to affix MRP on goods declared to be 'not meant for retail sale' thus Excise duty payable on transaction value
Excise Duty
Excise Duty
Refund claim cannot be denied when excess duty has been returned through debit/credit Notes
Excise Duty
Excise Duty
