Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Goods and Services Tax : Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (...
Income Tax : Virtual digital assets (VDA) refers to any digital representation of value that can be digitally traded, transferred, or used for ...
Company Law : The formation and regulation of Producer Company is governed under the provisions of Sections 581A to 581ZL of Companies Act, 1956...
Income Tax : CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR ...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is dr...
Service Tax : Finance Minister has clarified that Rice is not an agricultural produce, Central Warehousing Corporation (CWC) has clarified to it...
Service Tax : Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negati...
Service Tax : Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annex...
Excise Duty : An order from the Central Board of Indirect Taxes and Customs (CBIC) assigns appeals filed on or after July 1, 2017, under Central...
Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...
Income Tax : Office Order No. 125/2024: Immediate transfers and postings of Principal Commissioners and Commissioners in Customs and Indirect T...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Office Order No. 24/2015 Instances have been noticed wherein the Principal Commissioners a-e acting as Chief Commissioner of their respective Zones as well as the members of the Committee of the Commissioners formed for the purpose of reviewing the orders of the Commissioner (Appeals) within their jurisdiction under Section 35B(2) of the Central Excise Act, 1944, Section 85(2A) of the Finance Act, 1994 and Section 129A(2) of the Customs Act, 1962.
F. No. 394/193/2015-Cus (AS) In terms of para 8 (h) of the guidelines, a person can be intercepted / interrogated/ baggage examined/ searched even in the case of non –cognizable offence. The only restriction is that the person can not be detained/ arrested/ prevented from leaving the country.
F.No. 238/15/2015-CX.7 With regard to non-detection of lapse during the internal audit, Ministry had issued instructions vide letter No.232/3D/CE/2015-CX.7 dated 7th December, 2015. It is once again reiterated that officers involved in the audit of the units should be clearly directed to follow the instructions scrupulously given in the Audit Manual 2015. This Audit Manual has already be circulated by the Directorate General of Audit to all field formations.
Circular No.190/9/2015-Service Tax It has come to the notice of the Board that certain field formations are taking a view that service tax is payable on services received by the apparel exporters from third party for job work. Apparently field formations are taking a view that the services received by apparel exporters is of manpower supply, which neither falls under the negative list nor is specifically exempt. However, trade is of the view that the services received by them is of job work involving a process amounting to manufacture or production of goods, and thus would fall under negative list [section 66D (f)] and hence would not attract service tax.
F. No. 390/Misc./69/2015-JC Chief Commissioners are already empowered under the provisions of Section 35Q (as made applicable to service tax matters also under Section 83 of Finance Act,1994) and Section 146A of Customs Act,1962 read with clause (ii) of rule 2(c) of the CESTAT (Procedures) Rules, 1982 to authorize a jurisdictional officer to appear before the CESTAT Bench for pleading a case on behalf of the department . The Board has decided that where no officer is available to argue cases, based on merits of the case, the Chief Commissioner may, in such cases authorize any other officer of his zone to appear before the Tribunal.
Office Order No. 07/Ad.IV/ 2015 In continuation of Board’s Office Order No.02/Ad.IV/2015 dated 27.08.2015 (F.No.A-11013/20/2015-Ad.IV) regarding creation of Directorate General of Tax Payers Services in CBEC, the post of Chief Commissioner Tax Payers Services will stand re-designated as Director General Tax Payers Services (DGTPS).
For all Service Tax assessees in the State of Tamil Nadu, the date for payment of Service Tax for November 2015 is extended to 20th December 2015 vide Notification No. 26/2015-Service Tax dated 09th December 2015.
F.No. 275/65/2013-CX.8A I am directed to say that as per para 4.8 of the Standard Operating Procedure (SOP) on ‘Litigation in Appellate Forums’ issued in October, 2013, all the cases pertaining to indirect taxes before the High Court, wherein Uol, MoF, Secretary (Revenue), Chairperson CBEC or any of these figure as respondents, are defended by the Commissioner concerned on being duly authorised by the Legal Cell of CBEC.
The Standard Operating Procedures for handling litigation in the Supreme Court, High Court and CESTAT has been a long felt need. This Manual of SOP is one of the flagship documents published from the Directorate of Legal Affairs, to streamline handling of litigation in the Department.
Circular No.189/8/2015-Service Tax It has come to the notice of the Board that certain field formations have taken a view that all activities incidental to seed testing are leviable to service tax and only the activity in so far it relates to actual testing has been exempted in the Negative List.
