Collection of duty / tax during survey or search - all concerned ...

Circulars Central Excise

September 9, 2017

Collection of duty / tax during survey or search - all concerned in CBEC are advised to strictly follow the legal provisions and instructions/directions issued from time to time by the Board and not to deviate from the laid down procedure.

View Source

← Previous Next →

Collection of duty / tax during survey or search - all concerned ...

Circulars Central Excise

September 9, 2017

You may also like:

Penalty levied u/s 271AAB - conversion of survey action into search - detection of undisclosed income u/s 133A or u/s 132 - The objection of ld. CIT-DR for the revenue...

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the...

Exemption u/s 11 - Cancellation of registration u/s. 12AA post survey - Assessee contended that survey proceedings gets abated after search and assessment u/s 153A -...

Conversion of survey under Section 133A into a search under Section 132 - pursuant to the survey and the undisclosed cash and unexplained entries found, steps to convert...

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee,...

CBEC notified the Indirect Tax Dispute Resolution Scheme Rules, 2016

CBEC exempts service provided by certain association of dyeing units from whole of service tax.

Consulting engineers also allowed to pay service tax on receipt basis, CBEC amends POT Rules, 2011

SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

Addition on the basis of declaration made by assessee during a search action u/s 132 - The ITAT found no merit in the revenue's arguments, noting that the addition was...

Quick Updates: