Articles by this Author
Excise Duty
Excise Duty
If goods not intended for retail sale than provision of valuation U/s, 4A not applicable
Excise Duty
Excise Duty
Board’s Circulars have prospective effect only and not retrospective effect
Service Tax
Service Tax
Malafide cannot be attributed to the Assessee on detection of short payment by the Department prior to filing of ST-3
Income Tax
Income Tax
Third Report of tax administration reform commission (TARC)
Service Tax
Service Tax
If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also
Excise Duty
Excise Duty
Inclusion of Cost of insurance in Assessable Value for Excise Duty
Excise Duty
Excise Duty
Where all factual facts are available on the records, the Tribunal couldn’t remand back the case
Service Tax
Service Tax
Extended period not invocable when penalties waived off on the ground of interpretational issue
Service Tax
Service Tax
Cenvat credit on Outdoor Catering services used in relation to business activities
Service Tax
Service Tax
Once reasonable cause is established, no penalty is imposable
Custom Duty
Custom Duty
Government/DGFT cannot amend Foreign Trade Policy or withdraw any export benefit with retrospective effect
Custom Duty
Custom Duty
Assessee is entitled to refund of Anti-Dumping Duty paid provisionally
Service Tax
Service Tax
Service Tax Dept can also conduct Service Tax Audit along with CA or CMA – CBEC clarifies
Excise Duty
Excise Duty
