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
Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Levy of interest for delayed payment of cess - there is nothing ...

Case Laws     Central Excise

February 2, 2013

Levy of interest for delayed payment of cess - there is nothing in the language of Section 15(4) of the OID Act from which it can be inferred that it authorises the Central Government to charge interest on the delayed payment of cess. - HC

View Source

 


 

You may also like:

  1. Interest on delayed payment of oil cess - The tribunal concludes that interest cannot be charged on delayed payment of oil cess under Section 11AB of the Central Excise...

  2. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

  3. Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed...

  4. Levy of penalty - delay in payment of cess - delay occurred due to financial hardships, the instalments due to the banks, payment of wages etc., There was no intention...

  5. 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...

  6. Disallowance u/s 37 of interest paid on delayed payment of additional Customs Duty was challenged, contending that it was not penal in nature but compensation for delay...

  7. 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...

  8. 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

  9. Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served....

  10. 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...

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

  12. Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any...

  13. Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for...

  14. Levy of interest for delay of 1 day in deposit of TDS - the assessee had deposited the amount with the authorized bank within the due date, however, due to technical...

  15. Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

 

Quick Updates:Latest Updates