Pramod Kudtarkar

roc chennai 2011 (273) elt 3 (sc). but the department took the issue to the high cour refund: interest is payable if refund paid after 3 however which had been reported as ranbaxy laboratories li interest is payable from the date immediately afte but from the date of the order for refund. this wa which also applies to service tax refunds reported as 2012-tiol-109-hc-mum. the court observ not from the date of application took the view that three months are to be counted and section 27a of the customs act 1962] provides consultancy work module for tax & accounting professionals workflow manage consultancy work module for tax & accounting professionals workflow manage consultancy work module for tax & accounting professionals workflow manage consultancy work module for tax & accounting professionals workflow manage we have developed xbrl with advance technology of excel and pdf. you do not have to do data entry. i which extracts data from word the practice in the field has been to add conversi can be viewed at http://www.cbec.gov.in/excise/cx- dated 30 june 2000 the valuation rule 8 is that excise duty is payabl tata iron & steel company limited v cce. the b in order no. a/309/12/eb/c-ii dated 26 april 2012 the cestat was considering a case where the assess excise valuation: rule 8: base value for 110% need as rule 8 of the central excise (determination of what happened before 1 july will be dealt with und except as respects things done or omitted to be do negative list and related provisions will take eff or if the assessee has operations spread over more to provide for special audit in service tax. it pr special audit for valuation and cenvat credit a ne the commissioner may appoint a cost accountant or who in turn distributes them? the tribunal has hel is reported in excise: valuation of physician samples manufacture final order 420 to 438/2012 dated 1 may 2012 of c that such samples are to be valued on transaction pro rata it is now settled that physician samples that are in the case of allianz bio sciences & others v following its earlier decisions on the subject the value mentioned on the pack of identical goods changes in notification for mrp based assessment including rate of abatement. [the last set of chan sad exemption – conditions modified the conditi and his vat number in that state. now the importer and his vat or sales tax or central sales tax regi and vat is payable on it. in one such transaction certain transactions that are not otherwise consid is refundable upon sale of the imported goods upon the refund must be allowed. the final order c/a/26 which is levied to countervail vat on domestic sal though property in the goods remained with the imp special additional duty of customs (sad) sad refund available in deemed sale under notifi set top boxes were imported and provided to the cu and cenvat input tax credit – the journey from ‘proforma modvat which will provide for inter-state neutralisation and is poised to take another large stride under g has been on the statute book in various forms sinc and taxes are levied on the product that emerges a designed to neutralise this cascading effect of ta and the tax paid at the next stage will therefore the tribunal examined the contracts with overseas if the duty / tax has not been separately indicate assessing customs duty: price is not treated as in 2012 (277) elt 0105 (trib) as it is an interpretation of section 14 of the cu which lays down the method of arriving at value fo goa in which it informed its field formations that the the cbec had issued circular no. 18/2008-customs d to cover those who are availing exemption under no as per fourth proviso to rule 12 of the central ex quarterly returns by 1% assessees the assessees w by amending the rule the commissioner of service tax in the cbec office taking into account the revision of rate of servic committee set up to review service tax refund to e consisting of the director general of service tax and director tru has been set up to review the modality of service vat sez excise tds service tax eou indian localisation validation and error logging features were unavail anshul faced difficulties in running the excise mo and hence were difficult to meet required statutor and using multiple and customized software • non sales return and purchase return which can be seen at http://cbec.gov.in/excise/cx- power given to cost accountant / chartered account under sections 14a and 14aa respectively of the ce if not exempted under notification. so now the steps to be followed are (i) check whether and a negative list of services is being placed on ‘taxable service’ was defined by listing the a one had to go through the list of taxable services parameters of taxability the paradigm shift is in the payment of service tax is deferred till receip cost accountant chartered accountant the date of payment would be the point of taxation point of taxation rules - application of amended the point of taxation will continue to be the date scientific and technical consultancy and legal co interior decorator company secretary architect whose turnover of taxable services did not exceed the negative list of services under the proposed s namely:–– that is change in definition of ‘taxable service’ the negative list of services being contained in the new section 66d thereof. th after is it is passed by parliament and receives t but had been welcomed by the textile industry. rep upon receiving clarification from the dgft under i instructing them that the export is prohibited the cbec issued another circular 7/2012-customs da and that the details of all consignments already h that there will be no transitional arrangements the cbec issued circular no. 6/2012-customs dated by notification no. 106 (re-2010)/2009-14 dated 12 flip flop on ban on cotton exports the ministry o and silver in respect of which exemption under not gold in respect of which exemption undern notifica customs tariff value changes changes have been ma poppy seeds (now usd 2439 per mt) exemptions and concessions in indirect taxes opera thereby expanding the market for the product; • making compliance easier and thereby reducing its 1994 to exclude the income tax paid in respect of but on a lower value 2012-tiol-225-cestat-mad. by reducing the income tax deducted at source. was it appears that the gross amount charged for the s value for service tax: is tds deductible? the ces prima facie officers of the department again took the position and a composition scheme was also offered effectiv but the exemption was continued under notification if cenvat credit was not taken on the inputs. thi the value of the contract does not include the val which inter alia included the value of free suppl service tax on works contracts: free supply items for the purpose of payment of service tax on works as the circular is salutary in effect! which incorporated the clarification regarding “ 2004.” 2006] provides as follows: “the taxable services import of services: use of cenvat credit to pay se the tariff headings for scrap will then be redunda the scrap is not generated by a process of manufac the order has reopened the controversy on excisabi as well as be generated by a manufacturing process excise: controversy over scrap continues the supr and no part of it can be rendered redundant by int to hold that scrap is excisable. in other words reported as 2011 (273) elt 10 (sc) the scrap must find mention in the tariff schedule as the tariff is part of the central excise tariff in which it held that the requirements of sections with advocates arguing (as i witnessed in the trib a law enacted by parliament indirect tax planning in supply chain management udyog tax news flash 13th jan12 udyog tax news flash 21st jan11 the itax solution has been integrated with mfgpro udyog tax news flash 6th jan12 udyog tax news flash 1st jan12 udyog tax journal jan12 udyog tax news flash 23 dec11 final udyog tax news flash 12 dec11 udyog tax news flash 5 dec11 udyog tax journal dec 2011 udyog tax news flash 1 dec11 udyog tax news flash 24-nov11 udyog tax news flash - 24 nov udyog tax news flash - 18 nov