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Authorized Economic Operator (AEO) A Privileged Certification for Exporters & Importers

Custom Duty : AEO is a Trade Facilitation Scheme for ease of doing business in light of international development. Holder of this Certificate is...

September 20, 2018 7782 Views 1 comment Print

“Deeming” – ‘A Legal Fiction’ !- Service Tax – A Case Study

Service Tax : The point (s) of dispute pertains to levy of ‘service tax’ in respect of a transaction of sale and purchase of Flat in a build...

May 2, 2018 6204 Views 1 comment Print

CBEC: Why should officials cheat & indulge into frivolous litigation

Custom Duty : Rajiv Gupta The moot question is what the worth of the laws in this country is! Are they even worth the paper on which they are pr...

March 21, 2018 1920 Views 0 comment Print

CBEC Circular to Reduce Litigations – An Overview

Excise Duty : Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orde...

March 6, 2018 8169 Views 3 comments Print

Export Promotion: DGFT & CBEC- Why bureaucracy rejoices in failure of clean administration—Part 2

DGFT : In this 2nd part of the article, I bring to the kind notice of the readers that how the DGFT builds in the loopholes in the system...

February 22, 2018 1656 Views 1 comment Print


Latest News


Shri S. Ramesh takes over as Chairman, CBIC

Goods and Services Tax : Shri S. Ramesh takes over as Chairman, Central Board of Indirect Taxes and Customs Shri S. Ramesh, IRS(C&CE:1981) has taken ov...

June 30, 2018 624 Views 0 comment Print

CBEC renamed central board of indirect taxes and customs (CBIC)

Custom Duty : With the enactment of the Finance Act, 2018, CBEC is renamed as the Central Board of Indirect Taxes and Customs (CBIC). The change...

April 1, 2018 6243 Views 0 comment Print

Custom Department Appraiser and Wife Convicted in DA Case

Custom Duty : The Special Judge, CBI cases, Chennai has sentenced Shri D.Ramani, then Appraiser, Air Customs Department, Chennai to undergo two ...

March 28, 2018 1017 Views 0 comment Print

GST: How to update Mobile Number & Email of Authorized Signatory

Goods and Services Tax : Article explains Process flow and steps involved for Updating Mobile Number & Email of Authorized Signatory on GST portal www.gst...

December 26, 2017 20826 Views 1 comment Print

Increase in import duty on Chana (Chickpeas) and Masoor (Lentils)

Custom Duty : Government has decided to impose 30% import duty on Chana (Chickpeas) and Masoor (Lentils), with immediate effect.Production of Ch...

December 21, 2017 567 Views 0 comment Print


Latest Judiciary


Refund of 4% SAD cannot be denied for trivial procedural requirement

Custom Duty : Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, d...

April 12, 2024 291 Views 0 comment Print

No service tax on flats constructed before 1st July 2010 with less than 12 units

Service Tax : CESTAT Chennai rules in favor of appellant, stating no service tax on flats constructed before July 2010 with less than 12 units. ...

April 12, 2024 192 Views 0 comment Print

Service Tax on CNG Kit Installations: CESTAT directs de-novo adjudication

Service Tax : Commissioner of C.E. & S.T.-Surat-i vs J K Motors case analyzed: Service tax not leviable on CNG kit installations without separat...

April 5, 2024 111 Views 0 comment Print

No service Tax on Bowling Alley Income of Smaaash: CESTAT Delhi

Service Tax : Smaaash Leisure Limited wins against Commissioner of CGST. CESTAT Delhi rules bowling alley income exempt from service tax. Detail...

April 4, 2024 123 Views 0 comment Print

Place of removal for GTA Services under F.O.R sale contract is place where goods were sold

Service Tax : Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air ...

March 28, 2024 2037 Views 0 comment Print


Latest Notifications


Manner of processing and sanction of withheld IGST refunds

Goods and Services Tax : Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the ...

November 28, 2022 4845 Views 0 comment Print

CBIC instructions on issuance of SCNs & disposal of adjudication matters

Excise Duty : Audit para no. 5.1 to 5.18 of chapter V of Audit report no. 01 of 2021 on Show Cause Notices and adjudication process in CBIC has ...

November 18, 2021 6903 Views 0 comment Print

SOP for implementation of provision of suspension of GST registrations

Goods and Services Tax : Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule ...

February 11, 2021 6432 Views 0 comment Print

Journey of GST from formulation to implementation completes one year: CBIC Charmian

Goods and Services Tax : Greetings to all of you on the first GST Day celebrations! Today is an important milestone, when the momentous journey from the GS...

July 1, 2018 630 Views 1 comment Print

CBEC officers should focus on recovery of arrears: CBEC Chairman

Goods and Services Tax : As we near the end of the Financial Year 2017-18, I would once again like to reiterate our need to focus on the recovery of arrear...

March 23, 2018 819 Views 0 comment Print


Latest Posts in CBEC

Refund of 4% SAD cannot be denied for trivial procedural requirement

April 12, 2024 291 Views 0 comment Print

Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, despite procedural disputes.

No service tax on flats constructed before 1st July 2010 with less than 12 units

April 12, 2024 192 Views 0 comment Print

CESTAT Chennai rules in favor of appellant, stating no service tax on flats constructed before July 2010 with less than 12 units. Full text of the order included.

Service Tax on CNG Kit Installations: CESTAT directs de-novo adjudication

April 5, 2024 111 Views 0 comment Print

Commissioner of C.E. & S.T.-Surat-i vs J K Motors case analyzed: Service tax not leviable on CNG kit installations without separate invoices. Detailed review of CESTAT Ahmedabad’s decision.

No service Tax on Bowling Alley Income of Smaaash: CESTAT Delhi

April 4, 2024 123 Views 0 comment Print

Smaaash Leisure Limited wins against Commissioner of CGST. CESTAT Delhi rules bowling alley income exempt from service tax. Details of the case explained.

Place of removal for GTA Services under F.O.R sale contract is place where goods were sold

March 28, 2024 2037 Views 0 comment Print

Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division.

Manner of processing and sanction of withheld IGST refunds

November 28, 2022 4845 Views 0 comment Print

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017-regarding

CBIC instructions on issuance of SCNs & disposal of adjudication matters

November 18, 2021 6903 Views 0 comment Print

Audit para no. 5.1 to 5.18 of chapter V of Audit report no. 01 of 2021 on Show Cause Notices and adjudication process in CBIC has made certain observations regarding issuance of SCNs and disposal of adjudication matters including call book cases.

SOP for implementation of provision of suspension of GST registrations

February 11, 2021 6432 Views 0 comment Print

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 –

Authorized Economic Operator (AEO) A Privileged Certification for Exporters & Importers

September 20, 2018 7782 Views 1 comment Print

AEO is a Trade Facilitation Scheme for ease of doing business in light of international development. Holder of this Certificate is Entitled for Privilege, Benefits, Exemption and Relaxation on account of import and export.This certificate is issued for Particular Period after that to be renewed.

Journey of GST from formulation to implementation completes one year: CBIC Charmian

July 1, 2018 630 Views 1 comment Print

Greetings to all of you on the first GST Day celebrations! Today is an important milestone, when the momentous journey from the GST formulation to implementation has completed a year. It is indeed a privilege to assume office on the eve of the day which is of paramount importance for indirect tax administration in the country, transforming the country into One Nation, One Tax, One Market.