Advocate Anandaday Misshra Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. Ltd.,2014-TIOL-100-SC-VAT they held that ……we find that the Assessing Authority, Appellate Authority and […]
Advocate Anandaday Misshra Goods & Service Tax (GST) is a regime of Uniform Tax. A regime in which multiple indirect taxes will be the talk of past and indirect taxes will be subsumed in GST. A. Taxes to be Subsumed in GST The following taxes will be subsumed under GST : Central Taxes 1.Central Excise Duty, […]
1. As per Section 37C(1)(a), it was mandatory on the part of the Revenue to serve a copy of the order of Commissioner of Central Excise (Appeals) by registered post with acknowledgment due to the assessee .
The Central Government has finally agreed to many demands of various states during the most successful meeting held so far on 15th December , 2014. This is claimed to be a win win deal and passing of first hurdle in rolling out the long awaited goods and service tax(GST) in India from April, 2016.
The Central Government has finally come up with a Notification No. 25/2014-C.E dtd 11th Dec 2014 for exempting central excise duty on all goods meant for and donated to the flood effected people in the state of J&K .The manufacturer of such goods and even a person purchasing the goods out of a cash donation for ultimately supplying free to flood effected people of J&K will enjoy exemption of excise duty ..
a. No Dismissal for Non-Prosecution- In Balaji Steel Re-Rolling Mills Versus Commissioner Of C.Ex. & Customs reported in 2014(310) E.L.T 209 (SC), the Honourable Apex Court referred to Rule 20 of CESTAT (Procedures) Rules ,1982 and Section 35C of CEA,1944 and held that Tribunal can only pass order on appeal confirming, modifying or annulling the decision or order appealed against or may remand the matter
It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, while quashing Rule 5A(2) of the Service Tax Rules and the CBEC Instructions prescribing the manner of an audit and the records that can be called for by the authorities, held that
The intention behind 7.5% and/or 10% quantification of pre -deposit has to be understood in as much as stay matters ate maximum time of Honourable Tribunals and High Court therefore, the amount has been quantified and the expression of stay itself has been removed from the CEA,1944.
