Home Highlights November 2013 Year 2013 This

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1. Scheme of faceless assessment - the time given to the petitioner to show cause was virtually of three days only - It is deemed appropriate that rather than this Bench,...

2. Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the...

3. The case pertains to the classification of goods, specifically Biovita, under the appropriate Central Excise Tariff heading. The show cause notice relied on a CBEC...

4. Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench

5. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

6. Criminal proceedings involving allegations of fraudulent activities in an IPO were challenged. The validity hinged on whether a Single Judge or Division Bench should...

7. Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court...

8. Levy of GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for...

9. Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been...

10. Appointment of a arbitrator - requirement of sufficient stamping of documents - Although we agree that there is a need to constitute a larger Bench to settle the...

11. Liability of service tax - peering arrangement with other internet service providers for carrying internet traffic on each others’ backbone - Matter referred to larger bench - AT

12. Amount expended for putting up multi-storied structures on leasehold land and refurbishing leasehold buildings - capital or revenue expenditure - entitlement to...

13. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

14. Classification of imported coal containing a calorific value limit on moist more than 5833 Kcal/kg - Steam Coal or not - matter referred to Larger Bench - AT

15. CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...