Home Highlights April 2016 Year 2016 This

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1. The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order....

2. Interest demand u/s 220(2A) - petitioner had delayed in paying the interest under Sections 234A, 234B and 234C - Earlier, the application for waiver of interest was...

3. Interest liability under 220 (2) - where demand notice is issued pursuant to fresh assessment order - interest liability arises when demand is not paid within 30 days...

4. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

5. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

6. Impugned order set aside regarding interest liability; petitioner to discharge interest liability based on 700 days delay instead of 2080 days, subject to providing...

7. Liability of Interest - point of taxation - point of time when liability to pay service tax on re-insurance services provided under the pool agreement arises - there was...

8. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

9. The ITAT Delhi held that interest levied u/s 220(2) on non-payment of FBT demand, adjusted against a refund due, was not justified as no intimation or notice of demand...

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

11. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

12. Demand of interest - additional demand of tax due to denial of ITC where credit notes issued by the party - The law does not envisage assessee to predict final...

13. Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

14. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

15. Renting of Immovable Property Service - interest need not be paid for the liability it is created retrospectively - interest on duty cannot be recovered from the...