under the said Act for the purposes of adjudicating the matters relating to Show Cause Notice pertaining to M/s Gudiyas Fashions Private Limited, E-9, Hauz Khas, New Delhi issued, vide, DRI F.No. 50D/41/2004-CI, dated the 17th March, 2006 by the Additional Director General, Directorate of Revenue Intelligence, ‘D’ Block, I.P. Bhawan, 7th Floor, I.P. Estate, New Delhi.
Educational institutes like IITs and IIMs charge a fee from prospective employers like corporate houses / MNCs, who come to these institutes for recruiting candidates through campus interviews. A doubt has arisen as to whether these educational institutes fall in the category of ‘manpower recruitment or supply agency’ and accordingly, whether service tax is leviable on this fee.
Notification No. 112/2006-Customs (N.T.) In exercise of the powers conferred by sub-section (2) of Section 14 of the Customs Act, 1962, (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2001-Cus (N.T.), dated, the 3rd August 2001.
The payment of annual fee shall be accompanied by a statement of assets under custody which shall be in such format as may be specified by the Board and shall be certified to be true and complete by the functional head of custody services of the custodian of securities.
In exercise of the powers conferred under Paragraph 2.4 of the Foreign Trade Policy, 2004-09 and Paragraph 1.1 of Handbook of Procedures (Vol.1), the Director General of Foreign Trade hereby makes the following amendments/additions/deletions/corrections in the Handbook of Procedures, Vol.2, 2004-2009, as amended from time to time.
Notification No. 309-Income Tax In exercise of the powers conferred by section 295 read with clause ( ii) and clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby make the following rules further to amend the Income-tax Rules, 1962 namely
Notification No. 308-Income Tax In supersession of all earlier notifications/orders and consequent to order No.l 12 of 2006 in F. No.A-22011/3/2006-AD.VI, dated 14-8-2006 and in exercise of powers conferred by sub-section (1)&(2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule
Notification No. 303-Income Tax Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O. 591(E), dated the 20th August, 1997, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 7, for Instrument/equipments, vehicle
Notification No. 302-Income Tax Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue), number S.O. 68(E), dated the 14th January, 2004, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 10, for Construction of building
Notification No. 301-Income Tax Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue), number S.O. 461(E), dated the 5th April, 2004, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 10, for (a) Western India Rainfed farming project,
