Advocate Rishi Chanan

SERVICE TAX – Class Legislation vis-à-vis construction of Educational Societies registered U/s. 12AA of Income Tax Act

Service Tax - The service tax is leviable on construction of a Public/charitable Educational Society registered under Societies Registration Act (XXI of 1860) where the main object is to provide education to the general public, at large and status of charitable institution under Section 12AA of Income tax Act, 1961 has been granted. – ...

Mobile Insurance and Anti-Theft “Mobile App” – VAT or Service Tax

Service Tax - Now the day’s companies have started providing smartness and security to smart phones by providing/selling insurance and anti theft application on mobile through software (mobile app) operated by them and other allied services to the consumers through their distributors and retailers. Now the following questions arise: Whether the compa...

Restaurant Services: Punjab And Haryana High Court Issues Notices To Centre And State

Service Tax - On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05.12.2014 in the case of M/s Ramneek Beer Bar & Restaurant vs. Union of India and others (CWP No. 21365 of 2014). The case was heard by Bench Comprising of Honourable Judges Mr. Rajiv […]...

Service Tax – Relevance of General Clauses Act Vis. A. Vis British Calendar

Service Tax - In the very recent decision vide 2014-TIOL-1635-CESTAT-MUM in the case The Ahmednagar Merchants Co-Op Bank Ltd vs. CCE the Hon’ble CESTAT, Mumbai has interpreted the relevance of definition of British Calender Month as per The General Clauses Act under service tax law. The brief facts of the case were as follows: Facts:“The lower appe...

Service Tax – Finance Act, 2014 makes Advertisements Costly

Service Tax - The Finance Bill, 2014 received assent from Hon’ble President on 6th of August 2014. The main impact of this budget leads to make the advertisements costly. As per Section 66D(g) selling of space for advertisements in print media is only falls under Negative List. The definition of “print media”as per Section 65B(39a) states as foll...

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Place of Removal: In Case Of Tariff Value U/s. 3 & Valuation U/s. 4(A)

Ultratech Cement Ltd. Vs CCE (Chhattisgarh High Court) - The Central Excise Act, 1944 provides levy of excise duty by different methods. In a recent judgment of Hon’ble Chhattisgarh High Court in the case of Ultratech Cement Ltd. vs. CCE 2014 (35) STR 641 (Chhattisgarh) the Hon’ble Court held that place of removal is to be decided on facts and circums...

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Recent Posts in "Advocate Rishi Chanan" | Total 12 Posts

SERVICE TAX – Class Legislation vis-à-vis construction of Educational Societies registered U/s. 12AA of Income Tax Act

The service tax is leviable on construction of a Public/charitable Educational Society registered under Societies Registration Act (XXI of 1860) where the main object is to provide education to the general public, at large and status of charitable institution under Section 12AA of Income tax Act, 1961 has been granted. – ...

Posted Under: Excise Duty | Articles

Mobile Insurance and Anti-Theft “Mobile App” – VAT or Service Tax

Now the day’s companies have started providing smartness and security to smart phones by providing/selling insurance and anti theft application on mobile through software (mobile app) operated by them and other allied services to the consumers through their distributors and retailers. Now the following questions arise: Whether the compa...

Posted Under: Excise Duty | Articles

Restaurant Services: Punjab And Haryana High Court Issues Notices To Centre And State

On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05.12.2014 in the case of M/s Ramneek Beer Bar & Restaurant vs. Union of India and others (CWP No. 21365 of 2014). The case was heard by Bench Comprising of Honourable Judges Mr. Rajiv […]...

Posted Under: Excise Duty | Articles

Service Tax – Relevance of General Clauses Act Vis. A. Vis British Calendar

In the very recent decision vide 2014-TIOL-1635-CESTAT-MUM in the case The Ahmednagar Merchants Co-Op Bank Ltd vs. CCE the Hon’ble CESTAT, Mumbai has interpreted the relevance of definition of British Calender Month as per The General Clauses Act under service tax law. The brief facts of the case were as follows: Facts:“The lower appe...

Posted Under: Excise Duty | Articles

Service Tax – Finance Act, 2014 makes Advertisements Costly

The Finance Bill, 2014 received assent from Hon’ble President on 6th of August 2014. The main impact of this budget leads to make the advertisements costly. As per Section 66D(g) selling of space for advertisements in print media is only falls under Negative List. The definition of “print media”as per Section 65B(39a) states as foll...

Posted Under: Excise Duty | Articles

4% ACD/SAD Refund Procedures under Notification No. 102/2007 Custom

THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers w...

Posted Under: Excise Duty | Articles

Place of Removal: In Case Of Tariff Value U/s. 3 & Valuation U/s. 4(A)

Ultratech Cement Ltd. Vs CCE (Chhattisgarh High Court) -

The Central Excise Act, 1944 provides levy of excise duty by different methods. In a recent judgment of Hon’ble Chhattisgarh High Court in the case of Ultratech Cement Ltd. vs. CCE 2014 (35) STR 641 (Chhattisgarh) the Hon’ble Court held that place of removal is to be decided on facts and circumstances of each case....

Posted Under: Excise Duty | Articles, Judiciary | All High Courts, Chhattisgarh High Court

MIS- “Place of Removal” in Notification No. 41/2012-ST

The divisions falling under Central Excise Commissionerate, Ludhiana (Punjab) has started issuing show cause notices to the exporters who are claiming refund claim under Para 3 of Notification No. 41/2012 ST dated 29.06.2012 in respect of services utilized used in the export of excisable goods. The said notification provides refund of ser...

Posted Under: Excise Duty | Articles

Central Excise – (SSI Exemption Vs. Capital Goods)

Every manufacturer while crossing the threshold limit of SSI Exemption of Rs. 1.5 Crores home sales under Central Excise Law, suddenly start thinking about cenvat credit to be taken on capital goods purchased in current year or in last years....

Posted Under: Excise Duty | Articles

CBEC Wake Up: Examined The Need To Review Rule 8(3A) of CER, 2002

Rule 8(3A) of Central Excise Rules, 2002 stipulats that if an assessee defaults in payment of duty beyond thirty days from due date, the assessee shall not eligible to utilize cenvat credit for payment of duty and have to pay the duty consignment wise....

Posted Under: Excise Duty | Articles