The issue raised in all these Appeals/Writ Petitions are with respect to the liability of chit transactions, to service tax as arising from the Finance Act, 1994. The issue arises during three periods, in so far as the amendments made to the Finance Act, 1994
In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […]
Exporter who exported from JNPT and not received export refund due to mismatch details may approach JNPT from 15.03.2018 to 29.03.2018
i. The NCDEs shall provide training of at least one day to every arbitrator each year. ii. With regard to para 2A(x) of the aforesaid circular pertaining to speeding up grievance redressal mechanism, it is clarified that in order to discourage delayed filing by members, the additional fees payable by members who file their claim beyond the prescribed time-lines shall be non-refundable even if the arbitration award goes in favor of the member.
You all are aware that during sessions of Parliament. the Parliamentary Questions (PQ.) — Lok Sabha / Raiya Sabha have to be answered by the Finance Minister, as and when required. Accordingly, data is required to be collected from the field formations of CBEC on urgent basis and data from pan India has to be consolidated at this end and draft reply has to be put up to GST Policy Wing for onward submission and approval of the answer to the PQ concerned.
The Supreme Court on 13th March 2018 has extended the last date for linking of Aadhaar in bank accounts, PAN cards, SIM cards, etc from 31st march 2018 till the date of the final judgement. As per the Supreme Court’s order dated 13th March 2018, the requirement of Aadhaar for opening new bank accounts and applying for Tatkal passports under the relevant laws continues.
This article aims to highlight the practical difficulties faced in claiming the Refund of unutilized ITC due to inverted rate structure because of technical problem in the conditions put in calculation of “Maximum refund amount to be claimed in column 5 of Statement 1 of on line refund claim in GST RFD-01 A and restricting the claim period for a tax period in the online application of the GSTN portal.
In our considered opinion, the production is the same, manufacturing and the process is the same and excise duty is liable on the manufacturing, merely because in the certificate there is no mention of MS Special, the taxing statute will not be different. In view thereof, the view taken by the Tribunal is just and proper and no interference is required.
1.1. You are well aware that for the period starting from 1st April 2016, the Department had provided facility to obtain the e-CST declaration(s) and certificate(s), as per the provisions of Central Sales Tax Act, 1956 (hereinafter referred to as CST Act). This facility is available on the new portal i.e. www.mahagst.gov.in for all the dealers who are eligible to,-
In exercise of powers conferred under paragraph 2.04 of the Foreign Trade Policy, 2015-2020, the Director General of Foreign Trade hereby deletes the provisions as at Para 2.86 of the Handbook of Procedure (2015-20).
