In the matter of Commissioner of Central Excise v. Federal Mogul TPR (India) Limited [CEA No. 25/2012 and CEA Nos 26-28/2-12], the Hon’ble Karnataka High Court has held that exemption Notification [8 of 2005 dated March 01, 2015] under Service Tax is a conditional notification and Section 5A of the Central Excise Act is not … Continue reading Exemption Notification under Service Tax is a conditional notification and Section 5A (1A) of the Central Excise Act, 1944 is not applicable

In the present case, the Assessee deposited an amount of Rs. 64,03,603/- on January 2, 2010 during the course of investigation proceedings. Later on the matter was decided in favour of the Assessee by the Hon’ble CESTAT, Mumbai by setting aside the O-I-O passed by the Commissioner of Customs (Import). Thereafter, the Assessee wrote a … Continue reading REFUND OF PRE-DEPOSIT IS PERMISSIBLE THROUGH A SIMPLE LETTER AND NO NEED TO FILE REFUND CLAIM U/S 11B OF THE CEA, 1944: CESTAT, MUMBAI

The Hon’ble Delhi High Court in the case of Hari Durga Travels v. Commissioner of Trade & Taxes has held that VAT not applicable on transfer of right to use of goods if effective control and possession are not transferred. Under Section 81 of the Delhi Value Added Tax Act, 2004, appeal lies before the … Continue reading VAT not applicable on transfer of right to use of goods if effective control and possession are not transferred

Going to spa, gymnasium and living in expensive rooms in hotels will become costlier, as the Delhi government notified the increase in luxury tax. The government has notified the increased luxury tax from 10 per cent to 15 per cent w.e.f. August 1, 2015. The rate of tax to be levied on the turnover of … Continue reading Delhi Tax Luxuries Act, 1996 (Turnover/Receipt of A Proprietor of Hotels Shall Be 15% w.e.f. August 01, 2015)