#CA Bimal Jain
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2,793 articlesExcise Duty

Excise Duty
Indirect & Direct Tax Due Dates For June, 2015
Income Tax

Income Tax
In the absence of recording ‘reason to believe’ non-payment of tax on account of concealment etc., in the notice, extended period cannot be invoked
Goods and Services Tax

Goods and Services Tax
Commissioner or its delegates does not have power to impose fine U/s. 70(5) of DVAT Act
Custom Duty

Custom Duty
Customs duty paid under protest in case of Nil Assessment Order can be claimed as refund without challenging such Order
Custom Duty

Custom Duty
Extended period could not be invoked where subsequent to filing of Bill of Entry, full facts were disclosed
Excise Duty

Excise Duty
Reversal of Cenvat credit on inputs in case of slump sale of on-going factory
Excise Duty

Excise Duty
Extended period cannot be invoked, if, even as per Department, there were doubts as to whether process amounted to manufacture
Excise Duty

Excise Duty
Merely on the basis of stock statement submitted with banks undervaluation cannot be proved
Service Tax

Service Tax
Marketing and support services to foreign companies in relation to Indian sales of foreign companies is Export of Services prior to October 1, 2014
Service Tax

Service Tax
Tribunal cannot adopt a different approach and order pre-deposit in other matters involving same issue when in earlier matters pre-deposit was waived
Service Tax

Service Tax
Refund claim cannot be rejected merely on ground of mentioning wrong Notification number and without issuing SCN
Excise Duty

Excise Duty
Notification No. 32/2015-Central Excise Dated- 4th June, 2015
Excise Duty

Excise Duty
Freight & other costs includable in value of goods where transfer of property takes place at buyer's premises
Service Tax

Service Tax
