Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) Noting that Central Excise Rule 12B and the notification talked about ‘aggregate value’ of clearances of job worker, the Supreme Court has held that assessee manufacturing textiles through job workers would be liable once aggregate value crossed the threshold. The Apex Court […]
Tariff Notification No. 18/2019-Customs (N.T.) in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 18/2019-CUSTOMS (N.T.) New Delhi, Dated: 28th February, 2019 9 Phalguna, 1940 (SAKA) S.O. […]
Regional Provident Fund Commissioner Vs. Vivekananda Vidyamandir and Others (Supreme Court) Basic wage, would not ipsofacto take within its ambit the salary breakup structure to hold it liable for provident fund deductions when it was paid as special incentive or production bonus given to more meritorious workmen who put in extra output which has a […]
Central Government hereby notifies following persons who may file an application for initiating corporate insolvency resolution process against a corporate debtor before the Adjudicating Authority, on behalf of the financial creditor: –
Explore the judgment by ITAT Hyderabad in Apna Incable Broad Band Services Pvt. Ltd. Vs DCIT, addressing depreciation on network rights and technical service fee disallowance.
Accordingly, the Form FNC has also been suitably modified and the following phrase added under the heading ‘Declaration’ in Part II clause (ii), at the end of the existing sentence.
FORM – C under regulation 5(3)- Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts (Electronic Filing) i substituted by Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019
Notification No. 06/2019-Customs (N.T./C AA/DRI) dated 27.02.2019- Appointment of Common Adjudicating Authority Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 06/2019-Customs (N.T./CAA/ EXTENSION/DRI) New Delhi, dated the 27th February, 2019 S.O. 1036(E). – In exercise of powers conferred upon by first proviso […]
Authorised Officer should proceed to realise the amount by attachment and sale of the defaulter’s property, in accordance with the procedure of attachment and proclamation and sale as prescribed manner. Circular No. 1066/5/2018-CX F,No.298/05/2017-CX9 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Room Nq.267-D, North Block, New […]
In re Nipha Exports Pvt Ltd (GST AAR West Bangal) Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. It is evident from above that input tax credit on inward supply of ambulance, being a motor vehicle, is not admissible under Section 1 […]
