Instruction No. 18/2015 With effect from 01.04.2001, the provisions of section 115JB shall not be applicable to a foreign company (including an FII/FPI) if:- (i) the foreign company is a resident of a country with which India has a Double Taxation Avoidance Agreement and such foreign company does not have a permanent establishment in accordance with the provisions of the relevant Double Taxation Avoidance Agreement, or
F. No. 390/CESTAT/69/2014-JC During the recent past there have been certain decisions of the CESTAT wherein cost was imposed either on department or on the adjudicating officer / appellate officers. The cost so imposed was ordered to be paid to the assesse or to the Registry of the Tribunal.
F. No. 390/Misc./67/2014-JC The matter relating to the large number of appeals pending/ filed in the CESTAT/ High Court has been a matter of concern in this regard it has been decided to withdraw cases pending in High Court/ CESTAT, where Supreme Court has decided on an identical matter and the decision has been accepted by the Department.
F.No.307/32/2015-SO(PAC-Cus.) The assesing officers involved in the assessmsnt of B/E and Shipping Bills should follow the instructions issued by the Ministry and DG(System) from time to time. The jurisctional Commissioner should examine the audit objection at the time of submitting the comments/Action Taken Note to the Ministry carefully in light of lapses on the part of the officers noticed by the C&AG Audit.
CBEC increase monetary limits for filing appeals by Department before CESTAT to Rs. 10 Lakh from Earlier 5 Lakh and to Rs. 15 Lakh for Appeal before High Court from Earlier Limit of Rs. 10 Lakh. Limit of Rs. 25 Lakh for Filing Appeal before Supreme Court remains unchanged.
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.
Revenue Secretary has directed that henceforth any notice/letter/communication issued by any officer under Department of Revenue; including CBDT, its directorates and field formations; to the tax payers, members of public should invariably contain mention of email address and office phone numbers, of the officers signing such, communications/notice/letters for facilitating tax payers’ electronic interface with the Department All are requested to kindly ensure that the above directions are strictly followed.
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.
F. No. 528/22/2015-STO (TU) The matter has been examined by the Board and it is observed that 100% Biodiesel (referred to as B 100) is an oleochemical derived from vegetable oils or animal fats.
