Articles by this Author
Service Tax
Service Tax
Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs
Service Tax
Service Tax
Services provided for transportation of ‘waste’ through pipeline is not taxable as transportation of ‘goods’ through pipeline
Custom Duty
Custom Duty
The presumption of unjust enrichment is a rebuttable presumption
Excise Duty
Excise Duty
Cheque discounting charges is an interest ¬ includible in assessable value of goods for levying Excise Duty
Excise Duty
Excise Duty
Deemed exports would be treated as physical exports for the purpose of claiming refund under the Cenvat Credit Rules, 2004
Excise Duty
Excise Duty
No personal penalty can be imposed on employees when penalty on Company is set aside
Service Tax
Service Tax
Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge
Service Tax
Service Tax
Input service distributor is not required to be a manufacturer or output service provider to avail Cenvat credit
Goods and Services Tax
Goods and Services Tax
No waiver of penalty under Amnesty Scheme for false maintenance of Books and Accounts if there is no tax deficiency
Custom Duty
Custom Duty
Department cannot take a stand contrary to instructions of CBEC
Goods and Services Tax
Goods and Services Tax
Adjustment of Input Tax credit in respect of issuance of Debit Note or Credit Note related to discounts
Service Tax
Service Tax
Date of refund filed even though with wrong authority, has to be treated as relevant date
Excise Duty
Excise Duty
Amalgamated Company can avail Cenvat Credit lying in the books of Amalgamating Company
Custom Duty
Custom Duty
