Indirect Tax Latest Judicial Precedents September 2016

  • Category: Erstwhile Indirect Tax Laws
  • Date: 12-09-2016
  • Writers: CA Ashish Chaudhary, CA Ranjni Rao Acharya

HIGH COURT

  1. Amount paid as “tax” by assessee under mistaken belief of fact or law or both, being erroneous and without authority of law, cannot be retained by Government (G.B. Engineers Vs UOI 2016-43-S.T.R.-345-Jhar.)
    • Background: Assessee filed a refund claim for an amount erroneously deposited for the period during which service tax was not leviable on services provided. Department contended that refund claim is time bared as per section 11B of CEA, 1944 read with...
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Indirect Tax_Latest Judicial Precedents_September 2016

  • Category: Latest Judicial Precedents
  • Date: 12-09-2016
  • Writers: CA Ashish Chaudhary, CA Ranjni Rao Acharya

General Terms and Condition- Refund Policy

  • Category: Erstwhile Indirect Tax Laws
  • Date: 01-09-2016
  • Writer: Hiregange Team

Understanding GST Model Law - Place of supply of services

  • Category: Others
  • Date: 15-08-2016
  • Writers: CA Madhukar N Hiregange, CA Roopa Nayak

This is the eleventh in the series of articles to understand the GST Model Law. The purpose is mainly to create awareness and enable one to look at the unintended impact on his her sector. It would aid in making representations to make this law tax payer friendly, simple and transparent.  

The GST Model Law has been put in public domain to get the feedback for amendments. This law requires in the opinion of the paper writers amendment to see that all the best practices across the...

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Understanding GST Model Law - Place of supply of services

  • Category: GST
  • Date: 15-08-2016
  • Writers: CA Madhukar N Hiregange, CA Roopa Nayak

Understanding GST Model Law - Job Work

  • Category: Others
  • Date: 14-08-2016
  • Writers: CA Madhukar N Hiregange, CA Roopa Nayak

This is the tenth in the series of articles to understand the GST Model Law. The purpose is mainly to create awareness and enable one to look at the unintended impact on his/ her sector. It would aid in making representations to make this law tax payer friendly, simple and transparent.  

The GST Model Law has been put in public domain to get the feedback for amendments. This law requires in the opinion of the paper writers large number of amendment to make it workable  

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Understanding GST Model Law - Job Work

  • Category: GST
  • Date: 14-08-2016
  • Writers: CA Madhukar N Hiregange, CA Roopa Nayak

Indirect Tax Latest Judicial Precedents Aug'2016

  • Category: Erstwhile Indirect Tax Laws
  • Date: 01-08-2016
  • Writers: CA Ashish Chaudhary, CA Ranjni Rao Acharya
  1. Assembling of different parts of decorative lamp shades & chandeliers does not amount manufacture(Kapoor lamp Shade Co. 2016(337) E.L.T. 14 (P& H)
    • Background: Assessee procures various components of lampshades & chandelier from a different source and thereafter packs the same in cartons & put thereon its logo. Department considered that the assembling of different parts would amount to manufacture and hence liable to excise duty
    • Issue: Whether assembly of different parts of...
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Indirect Tax_Latest Judicial Precedents_August 2016

  • Category: Latest Judicial Precedents
  • Date: 01-08-2016
  • Writers: CA Ashish Chaudhary, CA Ranjni Rao Acharya

Understanding GST Model Law - Tax credit on Capital goods

  • Category: Input Tax Credit
  • Date: 15-07-2016
  • Writers: CA Madhukar N Hiregange, CA Roopa Nayak

This is the ninth in the series of articles to understand the GST Model Law. The purpose is mainly to create an awareness and enable one to look at the unintended impact on his her sector. It would aid in making representations to make this law tax payer friendly, simple and transparent.  

The GST Model Law has been put in public domain to get the feedback for amendments. This law requires in the opinion of the paper writers amendment to avoid cascading and reach the objective of...

Read more