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1. Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the...

2. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

3. The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the...

4. Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

5. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

6. Scope of Notification No. 28/2010 exempting eduction cess to the goods falling in Tenth Schedule of Finance Act, 2010 – Exemption post levy of Clean Energy Cess - prim...

7. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

8. Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the...

9. Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended

10. Exemption in respect of services used in relation to export of goods - Notification

11. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

12. Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

13. Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against the...

14. 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...

15. The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...