Bhagwati Agency Vs Assistant Commissioner, GST & Central Excise (Orissa High Court) 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode). 2. Heard Mr. Sidhhartha Ray, learned Senior Counsel assisted by Mr. S.K. Sahu, learned counsel appearing for the petitioner. We have also heard Mr. A. Kedia, learned Standing Counsel appearing for the […]
FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi) This is an appeal against Order-in-Original dated 27.03.2021 passed by the Commissioner of Customs (Airport and General), New Delhi, have ordered forfeiture of the whole amount of security deposit of Rs. 10 lakhs, alongwith penalty of Rs. 50,000/- under Regulation 14 […]
Ocean Freight/ Sea Transportation service is liable to service tax or otherwise is decided by Gujarat High Court in case of SAL Steel Limited
CESTAT find that Adjudicating Authority has denied classification of service under Works Contract solely on the basis that appellant have not produced any evidence to show that the appellant have been paying VAT/ Sales Tax on the execution of contract.
Competent Authority has granted an extension for mandatory seeding of Aadhaar for filing of ECR up to 31.03.2024 in respect of the certain class of establishments
Registered office of company as notified with Registrar is not capable of receiving and acknowledging all communications and notices. Hence, it appears that provisions of Section 12 of Companies Act, 2013 has been contravened by company
Commissioner of Central Excise & Service Tax Vs Kohinoor Steel Private Limited (CESTAT Kolkata) It is observed that the assessee has rightly availed the 50% of the capital goods Credit in the first year of its receipt and the remaining 50% of the credit in the subsequent year. The excess credit availed for the second […]
Kanam Latex Industries Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The facts of the case are that the appellant had imported rubber gloves in bulk. The original authority had directed them to indicate MRP on the packets of imported rubber gloves and assessed the goods to additional duty of customs in terms of Central […]
Once assessee is assessed as AOP and no section 11 exemption been allowed, entire receipts are to be assessed as business receipt and consequently, depreciation has to be allowed.
Society for Welfare and Advancement of Rural Generation (SWARG) Vs DCIT (ITAT Allahabad) Assessee was required to pay the appeal fee of Rs. 10,000/- as per section 253(6)(c) of the Income Tax Act but despite repeated defect notices issued to the assessee as per the directions of this Bench, neither the assessee has made up […]
