Notification No. 19/2012-CUSTOMS (N. T.) In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.) dated, the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-
Circular No. 153/04/2012 – Service Tax The work relating to Service Tax has grown multi-fold over the years with the expansion of tax base and there is an imminent need for addressing the issues referred by the field formations expeditiously for issue of suitable directions by the Board. Further, TRU is also over burdened with a number of references on technical matters from the Commissionerates.
Adverting to facts, the expenses under reference could not be strictly called ‘social welfare expenses’, and stood rightly considered as ‘donation. They are in fact toward promotion of activity in specific discipline, viz., music, flower growing – and that too of a particular variety, et. al., and rather in the nature of extending patronage thereto by sponsoring events (to that extent), showcasing talent therein, of interest and, consequently, visited largely by enthusiasts in those areas/disciplines.
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There is no disagreement between the taxpayer and the AO that (a) in terms of the license agreement, the taxpayer has granted only right to use of a copyrighted article and not for the use of a copyright and (b) the copyright continue to remain with the CGI. The Special Bench of the Delhi Tribunal in the case of Motorola Inc has observed that if the payment was for a copyright, it was liable to be classified as ‘royalty’ under the Act as well as under the tax treaty.
It has been reported that in a large number of cases, containers detained by Directorate of Revenue Intelligence (DRI), Special Intelligence & Investigation Branch (SIIB) or Preventive formations are not being released after elapse of considerable time. This has caused undue hardship to shipping companies by paying exorbitant demurrage charges.
RAILWAY BUDGET 2012-13- List of new Express Trains, Passenger Trains, MEMU, DEMU, Extension of run and increase in frequency of trains announced in Railway Budget 2012-13.
A bare perusal of section 469 CrPC makes it amply clear that the period of limitation commences from the day the offence comes to the knowledge of the complainant. In the present case the “offence” of non-compliance with the order came to the knowledge of Respondent/ Complainant when the petitioners defaulted in furnishing the details to the Respondent/ Complainant at the expiry of the compliance period of the Order dated 20.11.2006 u/s 234 (3A).
137 Additional Sub-Urban Services for Mumbai,Chennai & Kolkata -Minister for Railways Shri Dinesh Trivedi said with a view to further enhancing the carrying capacity of suburban services additional services are being introduced in Mumbai, Chennai and Kolkata. These include 75 new services in Mumbai, 18 in Chennai and 44 in Kolkata area.
Explore Munch Food Products Ltd. vs Commissioner case in Delhi HC. Excise duty dispute, refund claims, and tribunal decisions. Legal insights on duty incidence.
