V.M. Engg. Works (the Assessee) made late payment of Service tax, consequent to which a Show Cause Notice was issued to the Assessee proposing to impose penalty for late payment of Service tax under Section 76 of the Finance Act, 1994 (the Finance Act).
Hon’ble High Court decided the matter in favour of the Petitioners and held that neither the Central Government, nor the DGFT would have the power to amend the FTP or withdraw any export benefit with retrospective effect.
Circuit Systems India Pvt. Ltd. (the Appellant) imported Glass Epoxy Copper and filed 5 Bills of Entry for the period October 2003 to January 2004 (Impugned period). During the Impugned period, the Anti-Dumping Duty was payable by the Appellant provisionally in terms of the Notification No. 141/2003 dated September 19, 2003 (the Notification).
Background: The Hon’ble High Court of Delhi in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] (the Travelite case) while holding Rule 5A(2) of the Service Tax Rules, 1994 (the Service Tax Rules) as ultra vires the provisions of the Finance Act, 1994 (the Finance Act), […]
In the instant case, Orissa Stevedores Ltd. (the Petitioner) filed a Writ Petition before the Hon’ble High Court of Orissa with a prayer to quash the notice dated August 20, 2014 issued by the Revenue for recovery of Rs. 11,44,54,732/-
the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of the additional duty as specified under Section 3 of the Tariff Act.
Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of people affected by the floods in the State of Jammu and Kashmir
New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by DRI and DGCEI.
Roxul Rockwool Insulation India Pvt. Ltd. (the Petitioner )was engaged in the manufacture of stone-wool insulation products (Impugned goods) and their manufacturing unit was located at Dahej Special Economic Zone (SEZ).
hermax Ltd. (the Appellant) had cleared certain inputs to its job workers as per the procedure laid down under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 (the Credit Rules) for manufacture of intermediate goods.
