[aaykarbhavan] Fw: Pre-Print Highlights of GSTR from CLI
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From: "info@cliofindia.com" <info@cliofindia.com>
To: newsletter@cli.in
Sent: Saturday, 30 March 2013 8:59 AM
Subject: Pre-Print Highlights of GSTR from CLI
| www.cliofindia.com info@cliofindia.com GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS F Palletising of cargo for export exempt from tax as service rendered in relation to export cargo : Beena Pradeep v. Government of India . . . 274 F For granting extended period for fulfilment of export obligations the Director General ought to have examined whether assessee had been incurring substantial loss as reflected in balance-sheet : Bharath Textiles and Proofings Industries Ltd. v. Union of India . . . 280 F Where conditions of exemption notification not breached, assessee entitled to refund of additional duty paid on imported goods subsequently sold as such in local market on payment of local tax : Commissioner of Customs v. Variety Lumbers P. Ltd. . . . 287 F Cutting timber into smaller pieces and sawing does not amount to manufacture : Commissioner of Customs v. Variety Lumbers P. Ltd. . . . 287 F Mere change in tariff head of imported goods would not make new article with distinct name or character : Commissioner of Customs v. Posco India Delhi Steel Processing Centre P. Ltd. . . . 313 F Documents not relevant for filing reply to show-cause notice but sought with ulterior motive of obstructing proceedings not to be supplied : Rahat Industries v. Union of India . . . 331 F Statement not recorded in present proceedings cannot be read as evidence : Commissioner of Central Excise v. Govind Mills Ltd. . . . 335 F Demand of duty for period prior to date of reclassification notification not permissible : S and S Poer Switch Gear Ltd. v. Commissioner of Central Excise . . . 349 F Cross-examination of witness not to be denied to person against whom enquiry conducted and request cannot be tested on strength of reasons : Thilagarathinam Match Works v. Commissioner of Central Excise . . . 354 F Modvat credit of duty cannot be denied or varied where input becoming waste in relation to manufacture of final products : Union of India v. Hindustan Zinc Ltd. . . . 359 F Commissioner bound by observations made by majority decision of Tribunal while remanding matter : Commissioner of Central Excise v. S and S Power Switch Gear Ltd. . . . 342 F To avail of Cenvat credit onus on assessee to prove inputs used in manufacture of final products : Bajaj Hindustan Ltd. (No. 1) v. Commissioner of Central Excise . . . 367 STATUTES AND NOTIFICATIONS | F C. B. E. C. Circulars : Circular No. 166/1/2013-ST, dated 1st January, 2013-Clarification in respect of notices/reminder letters issued for life insurance policies-Regarding . . . 78 Circular No. 167/2/2013-ST, dated 1st January, 2013- Service tax on services by way of transportation of goods by rail/vessel-Transportation of milk-Regarding . . . 79 Circular No. 3/2013-Customs, dated 1st January, 2013- Installation of close circuit television systems (CCTV)-Regarding . . . 79 F Notifications : F Central Excise Act, 1944 : Notification under section 5A(1) : Concessional rate of duty on specified goods : Amendments . . . 67 F Customs Act, 1962 : Notification under section 25(1) : Effective rates of basic customs duty for specified goods : Amendments 69, 70 Exemption to goods manufactured in India and re-imported for repairs/reconditioning/reprocessing/refining/remaking, etc. : Amendments . . . 68 Implementation of valid authorisation issued under Export Promotion Capital Goods Scheme : Amendments . . . 71 Inclusion of Inland Container Depot : Amendments . . . 73 F Customs Tariff Act, 1975 : Notification under section 8C(1) : Safeguard duty on import of electrical insulators from People's Republic of China . . . 66 F Finance Act, 1994 : Notification under section 93(1) : Exemption to certain services : Amendments . . . 65 COMPANY LAW INSTITUTE OF INDIA PVT. LTD. No. 2, Vaithyaram Street, T.Nagar, Chennai - 600017. Phone: (044) 24350752 - 55 Fax: (044) 24322015 info@cliofindia.com | To Unsubscribe : Reply back with "Unsubscribe" in subject followed by the key word "ITR" or "CC" or "VST" or "CCD" or "GSTR" or "ITR (Trib)", respectively or "All" if you do not want any Email. ITR : Income Tax Reports, CC : Company Cases, VST : VAT and Service Tax Cases, CCD : Consolidated Commercial Digest, GSTR : Goods and Service Tax Reports, ITR (Trib) : ITR'S Tribunal Tax Reports. Also send your feedback or comments to info@cliofindia.com |
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