Home Highlights July 2014 Year 2014 This

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1. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

2. No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and...

3. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

4. Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - multilevel marketing scheme (MLM) - service tax demand in respect of...

5. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

6. Levy of excise duty or NCCD - Post GST era - The CGST itself contemplates levy of excise duty upon tobacco and tobacco products apart from they being taxed under the...

7. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

8. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

9. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

10. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

11. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

12. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

13. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

14. Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

15. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...