Anish Jain

Who is liable for Krishi Kalyan Cess on Services provided upto 31.05.2016

Service Tax - KKC IS APPLICABLE ON SERVICE PROVIDER AND NOT ON SERVICE RECIPIENT FOR THE SERVICES PROVIDED UPTO 31.05.2016 KKC (Krishi Kalyan Cess) is applicable on all services w.e.f. 01.06.2016. After introduction of KKC now effective rate of Service Tax will be 15% on all the services.  The purpose of KKC is financing and promoting initiative to [&...

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Excise Duty on Inputs cleared after Use or as Waste/Scrap?

Service Tax - Whether Central Excise Duty Payable on Inputs Cleared After Use or as Waste/Scrap? After going through the above title first question comes into mind is how an input can be removed after use or as Waste/Scrap. As per my understanding it is possible in Central Excise Law. Vide Notification No. 13/2016 – CE (NT) dated […]...

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At Least After Death, No Excise Duty – SC

Service Tax - Hon’ble Supreme Court in the case titled as Shabina Abraham & Ors. Vs. Collector of Central Excise & Custom in Civil Appeal No. 5802 of 2005 decided on 29.07.15 has held that assessment proceeding under the Central Excise and Salt Act, 1944 cannot be continued against the legal representative/estate of a sole proprietor/manufacturer aft...

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Budget 2015 Vs. Industry

Service Tax - 1. Mens Rea is not essential for imposing Penalty:- In case of No Fraud, Collusion, Misstatement etc.:- S.Tax/C.Excise  -Maximum Penalty 10% of duty amount -No penalty if duty paid before issuance of SCN or within 30 days of SCN. -25% penalty if duty paid within 30 days of Order in Original....

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Removal of Capital Goods – All is not yet clear

Service Tax - Removal of capital goods has always been an arena of litigation. The various issues cropped up during litigation includes whether capital goods removed as such or after use? Whether Excise Duty is payable or not? If Excise Duty is payable, whether on depreciated value or on transaction value....

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At Least After Death, No Excise Duty – SC

Shabina Abraham & Ors. Vs Collector of Central Excise & Custom (Supreme Court of India) - Hon’ble Supreme Court in the case titled as Shabina Abraham & Ors. Vs. Collector of Central Excise & Custom in Civil Appeal No. 5802 of 2005 decided on 29.07.15 has held that assessment proceeding under the Central Excise and Salt Act, 1944 cannot be continued against the legal representative/esta...

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Recent Posts in "Anish Jain"

Who is liable for Krishi Kalyan Cess on Services provided upto 31.05.2016

KKC IS APPLICABLE ON SERVICE PROVIDER AND NOT ON SERVICE RECIPIENT FOR THE SERVICES PROVIDED UPTO 31.05.2016 KKC (Krishi Kalyan Cess) is applicable on all services w.e.f. 01.06.2016. After introduction of KKC now effective rate of Service Tax will be 15% on all the services.  The purpose of KKC is financing and promoting initiative to [&...

Read More

Excise Duty on Inputs cleared after Use or as Waste/Scrap?

Whether Central Excise Duty Payable on Inputs Cleared After Use or as Waste/Scrap? After going through the above title first question comes into mind is how an input can be removed after use or as Waste/Scrap. As per my understanding it is possible in Central Excise Law. Vide Notification No. 13/2016 – CE (NT) dated […]...

Read More
Posted Under: Excise Duty |

At Least After Death, No Excise Duty – SC

Shabina Abraham & Ors. Vs Collector of Central Excise & Custom (Supreme Court of India)

Hon’ble Supreme Court in the case titled as Shabina Abraham & Ors. Vs. Collector of Central Excise & Custom in Civil Appeal No. 5802 of 2005 decided on 29.07.15 has held that assessment proceeding under the Central Excise and Salt Act, 1944 cannot be continued against the legal representative/estate of a sole proprietor/manufacturer aft...

Read More

Budget 2015 Vs. Industry

1. Mens Rea is not essential for imposing Penalty:- In case of No Fraud, Collusion, Misstatement etc.:- S.Tax/C.Excise  -Maximum Penalty 10% of duty amount -No penalty if duty paid before issuance of SCN or within 30 days of SCN. -25% penalty if duty paid within 30 days of Order in Original....

Read More
Posted Under: Excise Duty |

Removal of Capital Goods – All is not yet clear

Removal of capital goods has always been an arena of litigation. The various issues cropped up during litigation includes whether capital goods removed as such or after use? Whether Excise Duty is payable or not? If Excise Duty is payable, whether on depreciated value or on transaction value....

Read More
Posted Under: Excise Duty |

Processing & Supplying of Photographs liable to Sales Tax– SC

Hon’ble Supreme Court in the case of State of Karnataka etc. vs. M/s. Pro Lab & Others in Civil Appeal No. 1145 of 2006 decided on January 30, 2015 upholds the levy of sales tax on Processing and supplying of Photographs, Photo Prints and Photo negatives retrospectively with effect from 01.07.1989....

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Posted Under: Excise Duty |

Duty on removal of Capital Goods after being used or cleared as waste or scrap is unconstitutional

Department is trying to impose Central Excise Duty on removal of Capital Goods after being used or cleared as waste or scrap through Cenvat Credit Rules, 2004, even when it is not fulfilling the basic condition of Manufacturing, which is unconstitutional....

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Posted Under: Excise Duty |

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