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Service Tax

Service Tax
Rent-a-cab services to SEZ Unit for transportation of its staff to and from their residence is exempt from Service Tax
Service Tax

Service Tax
In case service tax not been charged, consideration received has to regarded as cum-tax value
Excise Duty

Excise Duty
Inclusion in assessable value of reimbursement received for third party inspection charges undertaken at buyers instance
Excise Duty

Excise Duty
In absence of any specific provision in statute, duty/penalty liability of Company cannot be recovered from assets of its director
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

