Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...
Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...
Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...
Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 (Entry 25) was inserted vide an amendment in July 1, 1989 thereby providing for levy of Sales tax for processing and supply of photographs, photo prints and photo negatives.
Sunrise Enterprise (the Appellant) imported Global Star Brand Tyres, Tubes and Flaps (imported goods) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (the Customs Tariff Act) from Peoples Republic of China and Thailand and filed 3 Bills of Entries, one dated July 11,2007 and two dated July 12,2007.
Hero Honda Motors Ltd. (Assessee) is engaged in the business of manufacture of Motor Cycles. The Assessee availed Cenvat credit of mirror assembly, sari guard and tool kit (impugned goods) treating them as Inputs.
Bajrang Castings Private Limited (the Assessee) was engaged in manufacturing and sale of MS Ingots. During the course of searches, it was noted that the modus operandi of the Assessee was doubtful. It was alleged thatthe Assessee was availing Cenvat credit on the basis of Cenvatable invoicesfrom the registered dealers/ traders
Pushpak Steels Pvt. Ltd. (the Appellant) was manufacturer of goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The Appellant purchased an Electric Motor (impugned Capital Goods) from Crompton Greeves Ltd.under an invoice No. 357 dated January 9, 2003 on payment of Excise duty amounting to Rs. 1,32,280/-.
During the course of audit it was revealed that Krishna Cylinders (Assessee)has not paid Service tax during the period from April 1, 2006 to March 31, 2007 on outward Goods Transportation services. However, on being pointed out by the audit team, the Assessee paid the entire amount of Service tax along with applicable interest.
In the instant case, JP. Kenny Ltd. (the Appellant)availed Cenvat credit of Rs. 6,48,208/- on the invoices received prior to their Service tax registration and also availed Cenvat credit of Rs. 47,182/- on Housekeeping and Hotel services charges paid by them.
In the instant case, Ahluwalia Contracts (India) Ltd. (the Appellant) provided ‘Commercial or Industrial Construction service’ and ‘Construction of Complex service’ and availed the benefit of Notification No.1/2006-ST dated March 1, 2006 (the Abatement Notification) claiming abatement of 67%. Further, while availing of the Composition Scheme to pay Service tax under the Works
During the Departmental investigations, it was found that the Appellant had entered into the Service Agreement namely “Programme Acquisition and Service Agreement” and the Distribution Agreement with MSM Satellite Singapore Pvt. Ltd. (Foreign Entity).
Cipla Ltd.(the Appellant)imported Fermoterol Fumarate and filed a Bill of Entry dated March 31, 2010 for home consumption. The Appellant paid excess CVD at 10% instead of effective rate of 4% in terms of unconditional exemption Notification No. 4/2006-CE dated March 1, 2006 (the Notification) and therefore filed a refund claim Rs. 1,33,779/- towards the excess paid duty.
