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Excise Duty

Excise Duty
Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing Refund application
Service Tax

Service Tax
Computerized invoices downloaded through internet are eligible documents for claiming Service tax Refund
Service Tax

Service Tax
Non-Authorised service station not liable to pay Service tax on Maintenance or Repair of any ‘part’ of motor vehicle
Service Tax

Service Tax
Sum paid as a pure agent of service recipient not includible in value of services
Goods and Services Tax

Goods and Services Tax
Insurance premium on Hire purchase transaction forms part of 'Sale'
Goods and Services Tax

Goods and Services Tax
SC upholds levy of Sales tax on processing / supplying of photographs
Custom Duty

Custom Duty
Date of presentation of Bill of Entry is relevant for determining rate of duty
Excise Duty

Excise Duty
Cenvat credit cannot be denied on Inputs forming ‘parts’ of final product
Excise Duty

Excise Duty
Demand cannot be confirmed merely based on statement of witness
Excise Duty

Excise Duty
Removal of Capital Goods after putting to use not amount to removal
Service Tax

Service Tax
No Penalty when Service tax been paid before issue of SCN
Service Tax

Service Tax
Cenvat credit on invoices received prior to Service tax registration
Service Tax

Service Tax
Service recipient not liable to pay service tax on free supply of material
Custom Duty

Custom Duty

