Home Highlights December 2013 Year 2013 This

You may also like:

1. Interest on delayed payment of oil cess - The tribunal concludes that interest cannot be charged on delayed payment of oil cess under Section 11AB of the Central Excise...

2. Disallowance u/s 37 of interest paid on delayed payment of additional Customs Duty was challenged, contending that it was not penal in nature but compensation for delay...

3. Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for...

4. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

5. Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed...

6. Levy of interest for delayed payment of cess - there is nothing in the language of Section 15(4) of the OID Act from which it can be inferred that it authorises the...

7. Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings - The Supreme Court clarified that statutory provisions prevailed over contractual...

8. Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand...

9. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

10. Interest on delayed payment - no demand has been raised in the show cause notice - SCN issued to demand only interest amount - Admittedly, there is delay in payment of...

11. Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.

12. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

13. Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

14. Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during...

15. Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess...