Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Extended period of limitation - Revenue neutral situation - Once ...

Case Laws     Customs

March 7, 2014

Extended period of limitation - Revenue neutral situation - Once appellant has used the entire quantity of imported goods with respect to the manufacture of exported goods, it cannot be said that there could be any intention to evade Customs duty. - AT

View Source

 


 

You may also like:

  1. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

  2. Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

  3. Extended period of limitation – Revenue neutrality - Demand set aside - AT

  4. Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to...

  5. Extended period of limitation - even if the Service Tax is paid as demanded by the Department on warranty claim same would be eligible to avail credit of the same - The...

  6. Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT

  7. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  8. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  9. Demand of service tax - reverse charge - revenue neutral issue - extended period of limitation - The extended period of limitation has wrongly been invoked by the...

  10. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  11. Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

  12. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

  13. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  14. Extended period of limitation - Non-payment of service tax - translation services received by the appellant from the various individuals - when the tax is paid under...

  15. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

 

Quick Updates:Latest Updates