Many of the assessee are worried whether they can avail the scheme specified under SVLDRS or if they are ineligibile pursuant as if provision of Sec 125(1)(e) Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 will be applicable on them. The main point of concerned is the notices they have received wrt verification of Service tax [&he...
Read MoreChapter V of Finance (No. 2) Act, 2019 In the past, indirect tax laws were fraught with huge pending litigation with more than Rs. 375,000 crores being blocked in Service Tax- and Central Excise-related litigations. In Budget 2019, the Honourable Finance Minister Nirmala Sitharaman proposed to introduce a dispute-resolution scheme, t...
Read MoreSABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 Government has announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as a part of the recent Union Budget Further, in accordance with the Finance (No 2) Act, 2019, the Central Government has notified the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 as we...
Read MoreELIGIBILITY/INELIGIBILITY UNDER SVLDRS, 2019 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 CATEGORY OF APPLICATION > Litigation i. SCN involving Duty along with Interest/ Late fee/ penalty (if any) – 124(1)(a) Case I SCN Received before 30 June 2019; Final Hearing has not taken place as on 30 June 2019 ELIGIBLE. ...
Read MoreThe Sabka Vishwas Legacy Dispute Resolution Scheme announced by the Union government in its 2019-20 Budget will be operational from 1st September 2019 till 31st December 2019. The scheme particularly focuses in closing all their pending disputes relating to legacy issues in service tax, central excise & several cesses which are now su...
Read MoreSabka Vishwas – Legacy Dispute Resolution Scheme notified ; to be operationalized from 1st September 2019 Government expects Scheme to be availed by large number of taxpayers for closing their pending disputes relating to legacy Service Tax and Central Excise cases. In the Union Budget 2019-20, the Hon’ble Finance Minister announc...
Read MoreFormer Superintendent of Central Excise & Customs Sentenced In A DA Case The Designated Court, CBI Cases, Ernakulam (Kerala) has convicted Shri T. Gopalakrishnan, former Superintendent of Central Excise & Customs, Cochin U/s 13(2) r/w 13(1)(e) of PC Act and sentenced him to undergo two years Simple Imprisonment with fine of Rs. 26...
Read MoreThe Special Judge, North Goa has convicted Sh. Nilesh Thakur, then Inspector, Central Excise, Goa in a bribery case and sentenced him to undergo three years Simple Imprisonment with fine of Rs. 40,000/-. The Commissioner, GST, Goa has dismissed Sh. Nilesh Thakur, then Inspector from service....
Read MoreBudget 2018- Explanatory memorandum to Notifications no. 01/2018-Central Excise to 13/2018- Central Excise all Dated 2nd February 2018:- S. NO. Notification No. Description 1. 1/2018- Central Excise dated 2nd February 2018 Seeks to rescind notification No. 10/2015-Central Excise dated 01.03.2015 2. 2/2018- Centr...
Read MoreSection 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into the Consolidated Fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment...
Read MoreM/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) - M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.) CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held ...
Read MoreArdex Endura (India) Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore) - Appellants are not liable to penalty on wrong availment of GTA services up to the customer's premises because it was an interpretation issue and was settled by the Apex Court in the year 2018in the case of Ultratech and therefore no intention to evade service tax can be imputed on the appellant. ...
Read MoreAmtex Software Solutions Pvt. Ltd Vs ACIT (Madras High Court) - Issuing of show cause notice in a template-like manner cannot be challenged on basis that it was not clear as to whether the same had been issued for concealing particulars of income' or furnishing of inaccurate particulars' of such income merely by reason of mistake or defect i.e., mistake or def...
Read MoreM/s D.A. Stuart India Pvt Ltd Vs C.C.G.S.T (CESTAT Mumbai) - M/s D.A. Stuart India Pvt Ltd Vs C.C.G.S.T (CESTAT Mumbai) In the absence of a statutory provision which prescribes that registration is mandatory, the claim of the Appellant cannot be rejected and both the authorities below have committed an error in rejecting the same. In a very recent decision o...
Read MoreM/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) - M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in...
Read MoreNotification No. F.No.276/104/2016-CX.8A (Pt.) - (03/09/2019) - References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court...
Read MoreCircular No. 1071/4/2019-CX.8 - (27/08/2019) - Circular No. 1071/4/2019-CX.8 F. No. 267/78/2019/CX-8-Pt.III Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Dated, the 27th August, 2019 To The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Director Generals/ Direct...
Read MoreNotification No. 07/2019-Central Excise - (22/08/2019) - CBIC extend the validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome vide Notification No. 07/2019-Central Excise dated 22nd August, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2019-Central Excise New Delhi, the 2...
Read MoreF. No. 390/Misc/116/2017-JC - (22/08/2019) - Reduction of Government Litigation —Raising of monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy Central Excise and Service Tax-regarding....
Read MoreNotification No. 05/2019 Central Excise-NT - (21/08/2019) - (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019....
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M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai) -
Notification No. F.No.276/104/2016-CX.8A (Pt.) - (03/09/2019) -