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1. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules...

2. Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

3. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

4. Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the...

5. Adjustment of excess paid service tax – rule 6(3) of STR, 1994

6. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

7. Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they...

8. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

9. Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate...

10. Property attached in respect of arrears of tax due to the Income Tax Department - The tax liability of the aforesaid firms of which the fourth respondent and her husband...

11. Exchange Rates Notification No.30/2019-Custom(NT) dated 04.04.2019

12. Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

13. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

14. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

15. Seeks to amend Notification No. 30/2021 dated 1st April, 2021 - CBDT authorizes the Director of Income Tax(Centralized Processing Centre) for specified purposes - Notification