Articles by this Author
Service Tax

Service Tax
No Penalty in absence of mens rea
Excise Duty

Excise Duty
Demand of duty on clandestine removal of excisable goods cannot be confirmed solely on the basis of presumptions and assumptions
Custom Duty

Custom Duty
No redemption fine can be imposed on goods which were exported without furnishing bond
Custom Duty

Custom Duty
Dept cannot initiate proceedings when assessee had time to fulfill statutory obligations
Excise Duty

Excise Duty
Cenvat Credit on plastic crates used for safe transportation of finished goods is allowable
Excise Duty

Excise Duty
Duty paid by one unit should be allowed as Cenvat credit to the another unit
Excise Duty

Excise Duty
Amount retained under Sales Tax Incentive Scheme would be part of Assessable Value
Service Tax

Service Tax
Service Tax already deposited cannot be demanded again from a person who has taken over the business
Service Tax

Service Tax
Service tax on GTA services can be demanded from specified consignor or consignee, who is liable to pay freight
Service Tax

Service Tax
Service tax Refund cannot be denied on the ground that same was not shown as ‘receivable’ in Balance Sheet
Custom Duty

Custom Duty
Department legally obligated to preserve seized goods seized
Excise Duty

Excise Duty
Clarification on major issues pertaining to refund of Cenvat credit to Exporters
Service Tax

Service Tax
Notional interest cannot be added to value of taxable services
Custom Duty

Custom Duty

