Articles by this Author
Service Tax
Service Tax
Services received by SEZ prior to commencement of authorized operations eligible for exemption/ refund
Excise Duty
Excise Duty
Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary
Excise Duty
Excise Duty
In condonation plea, Tribunal can only seek explanation of delay beyond due date of filing appeal
Service Tax
Service Tax
Parallel assessment for same transaction/ period / amount by different Jurisdictional Authority not permissible
Service Tax
Service Tax
Cenvat credit on Tower parts & Pre-fabricated buildings – CESTAT grants stay as demand was time barred
Service Tax
Service Tax
Time-limit of Section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service tax
Excise Duty
Excise Duty
Legality of Recovery during pendency of appeal before CESTAT for reasons not attributable to Assessee
Custom Duty
Custom Duty
Royalty paid on sale value of manufactured goods is not required to be loaded on invoice price of imported raw material
Goods and Services Tax
Goods and Services Tax
Sale of used cars not subject to VAT under Delhi VAT
Goods and Services Tax
Goods and Services Tax
Battery charger is not a part of mobile phone but an accessory thereof – SC
Custom Duty
Custom Duty
Education cess on clearing of goods fully exempt from Customs duty
Goods and Services Tax
Goods and Services Tax
Dyes and chemicals used in execution of works contract of dyeing exigible to Sale tax
Custom Duty
Custom Duty
Classification of goods precedes over the determination of rate of duty or any exemption applicable to the goods
Excise Duty
Excise Duty
