GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Where judgment not in conflict with retrospectively changed law, judgment not to be quashed : Dharampal Satyapal Ltd. v. Commissioner of Customs and Central Excise . . . 97
F Amount deposited during pendency of appeal before Supreme Court to be treated as pre-deposit : Commissioner of Customs (Preventive) v. Ghaziabad Ship Breakers Ltd. . . . 115
F Delay in refund of pre-deposit amount beyond three months from date of accrual would attract interest : Prempreet Textile India Ltd. v. Union of India . . . 122
F Modified order permitting payment of 25 per cent. of penalty within 30 days instead of amount equivalent to duty justified : Commissioner Central Excise v. Beas Scientific Dyers . . . 131
F Question of law based on fact not asserted or discussed cannot be raised at appellate stage : Antarctic Industries Ltd. v. Commissioner Central Excise . . . 133
F On failure to pay duty determined benefit of reduced penalty not available to assessee : Antarctic Industries Ltd. v. Commissioner Central Excise . . . 133
F Director of assessee taking active part in clandestine removal of goods liable to penalty : Antarctic Industries Ltd. v. Commissioner Central Excise . . . 133
F Where minimum wages paid to security personnel not to be deducted, assessee liable to pay service tax on gross amount charged from its client for service rendered : Doon Security Services v. Customs, Excise and Service Tax Appellate Tribunal . . . 163
F Where duty leviable and payable by supplier indicated, certificate from supplier to effect duty paid to Department not necessary : Commissioner Central Excise v. Purushottam Industries Ltd. . . 165
F Asbestos and graphite packing which help in production, to be treated as capital goods : Commissioner of Customs and Central Excise v. Bazpur Co-operative Sugar Factory . . . 166
F Liberal approach to be adopted where sufficient cause shown for condonation of delay in filing appeal : Vijender Kumar Anjan v. Appellate Authority . . . 176
F Amount realised by assessee on account of statutory levies and charges includible in taxable value : British Airways PLC v. Commissioner of Service Tax . . . 143
F Where tax on basic fare with interest paid before issuance of show-cause notice, assessee to be given option of payment of 25 per cent. of penalty within 30 days from receipt of order : British Airways PLC v. Commissioner of Service Tax . . . 143
F Services relating to manufacturing business and cost included in final product on which excise duty paid, are all input services eligible to Cenvat credit : Hindustan Zinc Ltd. v. Commissioner Central Excise . . . 168
F : Service tax paid on godown rental and outward freight for transportation of finished goods up to customer's premises, eligible to Cenvat credit : Lumax Automotives Systems Ltd. v. Commissioner Central Excise . . . 172
F Press Notes/Releases :
CBEC extends date of submission of Form ST-3 for the period from 1st July 2012 to 30th September 2012, from 25th March, 2013 to 15th April, 2013 . . . 41
F Rules :
Service Tax (Amendment) Rules, 2013 . . . 17
F Notifications :
F Central Excise Act, 1944 :
Notification under section 37(2) and (2A) :
Determination of rates of drawback : Amendments . . . 47
F Customs Act, 1962 :
Notification under section 7(1)(a) :
Appointment of customs ports for specified purposes : Amendments 44, 45
Notification under section 7(1)(aa) :
Appointment of customs port for specified purposes : Amendments . . . 45
Notification under section 7(1)(b) and (c) :
Land customs stations and routes for import and export of goods by land or inland water ways : Amendments . . . 46
Notification under section 7(1)(c) :
Land customs stations and routes for import and export of goods by land or inland water ways : Amendments . . . 46
Notification under section 14 :
Exchange rate of foreign currency for import/export of goods with effect from 8th February, 2013 . . . 42
Notification under section 14(2) :
Rates of basic customs duty on specified goods : Amendments . . . 43
Notification under section 75(2) and (3) :
Determination of rates of drawback : Amendments . . . 47
F Finance Act, 1994 :
Notification under section 93A and section 94(2) and (3) :
Determination of rates of drawback : Amendments . . . 47
| 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 |
----- Forwarded Message -----
From: CA. V.M.V.SUBBA RAO <vmvsrao@gmail.com>
To: a_solanki@sify.com
Sent: Friday, 15 March 2013 11:53 PM
Subject: Strict guidelines issued to end Dept's TDS credit & refund adjustment harassment
From: CA. V.M.V.SUBBA RAO <vmvsrao@gmail.com>
To: a_solanki@sify.com
Sent: Friday, 15 March 2013 11:53 PM
Subject: Strict guidelines issued to end Dept's TDS credit & refund adjustment harassment
Strict guidelines issued to end Dept's TDS credit & refund adjustment harassment
--
Best Wishes
CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
+91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx
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