Articles for Notification No

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
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1 month, 3 weeks ago

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot consider a refund claim unless it is specified under which notification and provision the same has been sought. The Bench of Somesh Arora has observed that, “The lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as …

Tribunal Claim Stat Refund Provision Notification Notification No
Compassionate Appointment Can't Be Granted To Posts Under Urban Local Bodies In Absence Of Specific Policy: Calcutta HC
1 month, 4 weeks ago

Compassionate Appointment Can't Be Granted To Posts Under Urban Local Bodies In Absence Of Specific Policy: Calcutta HC

Live Law  

A single judge bench of the Calcutta High Court comprising of Hiranmay Bhattacharyya, J. held that the compassionate appointments cannot be granted to posts under Urban Local Bodies in the absence of a specific policy governing such appointments. The application was rejected because there was no government policy allowing appointments for family members of employees of Urban Local Bodies under …

Policy Appointments Court Local Local Authorities Urban Compassionate Appointment
Tax Annual Digest 2024
2 months, 3 weeks ago

Tax Annual Digest 2024

Live Law  

SARFAESI Act | Charge Of Secured Creditor Will Precede Over The Charge Based On Dues Of Sales Tax: Gujarat High Court The Gujarat High Court has reiterated that the charge of the Secured Creditor will precede over the charge of an Unsecured Creditor. The bench of Justice B. M. Shyam Prasad has observed that the GSTIN of the recipient organization …

India Singapore Justice Delhi Mumbai Hyderabad Supreme Court
The Legal Battle Over EIA Amendments: Kerala High Court's Landmark Ruling
8 months ago

The Legal Battle Over EIA Amendments: Kerala High Court's Landmark Ruling

Live Law  

Under the Environment Impact Assessment Notification No. The Final 2014 Notification, however, prescribed that such construction and building projects would need to adopt sustainable management practices, rainwater harvesting and the use of recyclable materials such as ash bricks. The Final 2014 Notification claimed that no objections or suggestions were received in response to the Draft 2014 Notification within the stipulated …

Building Industrial Projects Draft Final Dated 2006
Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
9 months ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Tribunal Held Account Stat Refund Excise Central Excise Act
Service Tax Not Liable To Be Paid On Ocean Freight/Sea Transportation Services: Bombay High Court
1 year ago

Service Tax Not Liable To Be Paid On Ocean Freight/Sea Transportation Services: Bombay High Court

Live Law  

The Bombay High Court has held that service tax is not liable to be paid on ocean freight or sea transportation services.The bench of Justice G. S. Kulkarni and Justice Firdosh P. Pooniwalla has relied on the decision of the Gujarat High Court in the case of SAL Steel Ltd. vs.. Union of India, in which it was held that …

India Transportation Tax Court Services Ocean Bombay High Court
Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
1 year, 1 month ago

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited to service recipients.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax …

Tax Services Electricity Gujarat Service Transmission Lines
Dredger Accessories Rules, Vessel Still In Use, No Case Of Unjust Enrichment, Duty Not Leviable: Calcutta High Court
1 year, 1 month ago

Dredger Accessories Rules, Vessel Still In Use, No Case Of Unjust Enrichment, Duty Not Leviable: Calcutta High Court

Live Law  

The Calcutta High Court has held that when the goods are still in use, the question of passing the burden of customs duty does not arise, and the question of unjust enrichment will not be applicable.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the appellate authority took note of the certificate issued by the …

High Court Customs Accessories Duty Authority Assessee Calcutta High Court
Sun Pharmaceuticals Danazol Eligible For Excise Duty Exemption: CESTAT
1 year, 4 months ago

Sun Pharmaceuticals Danazol Eligible For Excise Duty Exemption: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the product ‘Danazol’ of Sun Pharmaceuticals Industries Ltd. is eligible for excise duty exemption.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the product ‘Danazol’ of Sun Pharmaceuticals Industries Ltd. is eligible for excise duty …

Drugs Drug Goods Stat Bulk Exemption Notification
GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR
1 year, 5 months ago

GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR

Live Law  

The West Bengal Authority of Advance Ruling has ruled that 5% GST is applicable on the supply of broken rice if supplied as “pre-packaged and labelled,", whereas no GST shall be payable on unbranded supply.The bench of Tanisha Dutta and Joyjit Banik has observed that “broken rice” is classifiable under Chapter Heading 1006. The West Bengal Authority of Advance Ruling …

Tax Supply Rice Rate Gst Broken Notification No
Amount Paid Upfront As Premium For Lease Of Hospital For 30 years Or More, Exempt From GST: Allahabad High Court
1 year, 5 months ago

Amount Paid Upfront As Premium For Lease Of Hospital For 30 years Or More, Exempt From GST: Allahabad High Court

Live Law  

The Allahabad High Court has held that premium for plots allocated for hospitals under lease extending up to 30 years or more falls under the definition of ‘amount paid upfront’ and is exempt from Goods and Service Tax. While quashing the demand letter by Yamuna Expressway Industrial Development Authority issued to the petitioner, bench comprising of Justices Saumitra Dayal Singh …

Tax Court Premium Demand 30 Years Dated Petitioner
Unit Undergoing Relocation, Expansion And Change Of Ownership Not Eligible Under Budgetary Support Scheme: Sikkim High Court
1 year, 6 months ago

Unit Undergoing Relocation, Expansion And Change Of Ownership Not Eligible Under Budgetary Support Scheme: Sikkim High Court

Live Law  

The Sikkim High Court has held that if the unit undergoes relocation, expansion, or change of ownership, it will not be eligible under the scheme of budgetary support.The bench of Justice Bhaskar Raj Pradhan has observed that the intention of the Government of India in providing the Budgetary Support Scheme was to support those "eligible units" for the "residual period" …

Wellness Support Products Period Limited Scheme Ownership
Govt. Notifies Increase In Special Additional Excise Duty On The Export Of Diesel and ATF
1 year, 7 months ago

Govt. Notifies Increase In Special Additional Excise Duty On The Export Of Diesel and ATF

Live Law  

The government has notified the increase in special additional excise duty on the export of Diesel and Aviation Turbine Fuel with effect from 15 August 2023.A new amendment to Notification No. The notification seeks to prescribe rates of Special Additional Excise Duty for exports of petrol. The government has notified the increase in special additional excise duty on the export …

Export Special Additional Notification No Excise Duty Special Additional Excise Duty
Ministry Of Finance Increases Windfall Tax On Crude Oil, Diesel, and Aviation Turbine Fuel
1 year, 7 months ago

Ministry Of Finance Increases Windfall Tax On Crude Oil, Diesel, and Aviation Turbine Fuel

Live Law  

In a significant move, the Ministry of Finance has issued Notification No. 27/2023-Central Excise on August 14, 2023, announcing an upward revision of the windfall tax rates on domestically produced crude oil, diesel, and aviation turbine fuel. According to the notifications, the windfall tax on domestically produced crude oil is set to undergo a substantial increase. Furthermore, diesel's windfall tax …

Tax Diesel Windfall Tax Notification Crude Oil Notification No Increases Windfall
CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada
1 year, 8 months ago

CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the vessel Sagar Sampada is an Ocean-Going Vessel that is eligible for import duty exemption in respect of spares, parts, and other specific items for the vessel's repair.The bench of P. A. Augustian and R. Bhagya Devi has observed that ocean-going vessels. The Banglore Bench of …

Duty Vessel Repair Eligible Exemption Sagar Notification
‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR
1 year, 9 months ago

‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.The bench of S.V. The Telangana Authority of Advance Ruling has ruled that "duty credit scrips" shall be excluded from the value of exempt supply. Kasi Visweswara Rao and Sahil Inamdar has observed that the relevancy of the turnover pertaining …

Duty Exempt Notification No Exempt Supply Credit Scrips Duty Credit Scrips
Manufacturing Without Proper Manufacturing Facilities: CESTAT Upholds Excise Duty Demand, Penalty
1 year, 9 months ago

Manufacturing Without Proper Manufacturing Facilities: CESTAT Upholds Excise Duty Demand, Penalty

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that manufacture and clearances made by the four units availing the benefit of Notification No. An investigation conducted by the department has revealed that out of four units, none of them have full-fledged machinery to carry out the complete manufacturing process of gears, gearboxes, and parts …

Manufacturing Units Stat Notification No Four Units Job Work
CBIC Waives Late Fees In Case Of FORM GSTR-4 For The Periods From July-2017 Till FY 2021-22
1 year, 11 months ago

CBIC Waives Late Fees In Case Of FORM GSTR-4 For The Periods From July-2017 Till FY 2021-22

Live Law  

The Central Board Of Indirect Taxes and Customs has waived the late fees in the case of FORM GSTR-4 for the periods from July-2017 to FY 2021-22 where the total amount of central tax payable in the return is nil.The Central Government amended Notification No. The Central Board Of Indirect Taxes and Customs has waived the late fees in the …

Tax Central Return Late Late Fees Cbic Notification
5% GST Payable On RCM Basis On Purchase Of Tobacco Leaves/Bhukko From The Agriculturist: Gujarat AAR
2 years ago

5% GST Payable On RCM Basis On Purchase Of Tobacco Leaves/Bhukko From The Agriculturist: Gujarat AAR

Live Law  

The Gujarat Authority for Advance Ruling has ruled that 5% GST on reverse charge mechanisms shall be applicable on the purchase of tobacco leaves/bhukko from the agriculturist.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that, in terms of Notification No. The Gujarat Authority for Advance Ruling has ruled that 5% GST on reverse charge mechanisms shall …

Tobacco Applicant Gst Leaves Aar Notification No Agriculturist
Service Tax Refund Admissible On Trenching Pipeline Installed Partly In SEZ And Partly Outside But For Use In Operation Of The SEZ: CESTAT
2 years, 3 months ago

Service Tax Refund Admissible On Trenching Pipeline Installed Partly In SEZ And Partly Outside But For Use In Operation Of The SEZ: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax refunds on trenching pipelines installed partly in SEZ and partly outside but for use in the operation of the SEZ are admissible.The two-member bench of Ramesh Nair and Raju has observed that the construction service received in relation. The Ahmedabad Bench of the …

Tax Received Stat Refund Outside Cha Construction Services
Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT
2 years, 3 months ago

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The Customs, …

Credit Claims Stat Double Refund Excise Appellant
Tax Cases Monthly Round-Up: November, 2022
2 years, 3 months ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

India Delhi Mumbai Supreme Court Tax Court Customs
External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT
2 years, 4 months ago

External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has reiterated that import of external/portable hard disk drives are eligible for concessional rate of additional customs duty, as provided under Notification No. The assessee Lenovo India contended before the CESTAT that 'external hard disc drives' are the same as 'hard disk drives' and thus, they are entitled …

Mumbai Customs Tribunal State Hard External Exemption
Service Tax Under RCM For Works Contract Service Not Applicable on Corporate Assesses: CESTAT
2 years, 4 months ago

Service Tax Under RCM For Works Contract Service Not Applicable on Corporate Assesses: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal, consisting of P.K. Chaudhary, has held that the notification levying service tax under the reverse charge mechanism for works contract service shall be applicable only to individuals, partnership firms, and Hindu Undivided Families, and not to corporate. Chaudhary, has held that the notification levying service tax under the …

Services Works Stat Notification Appellant Service Tax Notification No