Articles by this Author
Custom Duty
Custom Duty
When two or more values of contemporaneous imports are available, the lowest of such value has to be adopted
Custom Duty
Custom Duty
Demurrage charges paid in respect of post importation activity not includable in assessable value for levy of Customs duty
Custom Duty
Custom Duty
Provision of unjust enrichment not applicable in case of inadvertent excess payment of interest
Service Tax
Service Tax
Valuation of flats given to land owner – Board Circular would prevail over Education Guide
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
