CBIC notifies Customs Exchange rate for Import & Export with effect from 5th May, 2023 vide Exchange rate vide Notification No. 33/2023 – Customs (N.T.) Dated : 04th May, 2023. . GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NEW DELHI ***** Notification No. 33/2023-Customs (N.T.) | […]
Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2023- Service Tax Dated: 4th May, 2023. F.No. CBIC-2401 37/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing Order No. 06/2023- Service […]
Commissioner (Appeals) has discussed the reasons for dismissing the appeal filed by the Department as time barred. The Department had not produced any evidence to show the date on which the Reviewing Authority received the Order-in-Original.
Incentive received for achieving sales target is in the form of a trade discount and same cannot be considered as a service under business auxiliary service category for levy of service tax
CESTAT find that the demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count.
Lovely Traders Vs CCE & ST (CESTAT Chandigarh) Appellant submits that the appellant is not liable to pay service tax on the commission received by them. He further submits that BSNL has discharged service tax liability on full value equal to MRP (maximum retail price) which was inclusive of the appellant’s discount/ commission and hence […]
Assessee has made a vague claim of medical reasons without any supporting evidences to justify his stand that he was suffering from ill-health and Doctors advised him to take rest.
ITAT held that co-owners showed capital gains of different amount, is not a valid ground for issue of notice under section 148
Before issuance of notice under Section 148 of the Act, approval of the higher authorities is a mandatory statutory requirement.
Assessee cannot include interest received on deposits as business receipts and estimate net profit under section 44AD on such interest income
