Leaf No: 65 Month : August Year : 2015

Greetings from Team SA!

  CBDT simplifies procedures for online application, e-filing and e-payment for PAN.

 For CBEC, TAR becomes Taxpayers' Services Directorate; DIPR becomes its subordinate office.

 India, Germany agree to amend DTAA; enhance exchange of information.

 The Registrar of CESTAT has issued a Notification No.01/2015 dated 14.8.2015 for Constitution of CESTAT Bench in Allahabad w.e.f. 1st September 2015 which will have jurisdiction over entire UP including Ghaziabad and Noida.

 All scheduled and non-scheduled banks – public, private, foreign, cooperative, regional rural and local area banks – will observe public holiday on second and fourth Saturdays from September 01, 2015; and will observe full working days on Saturdays other than second and fourth Saturdays.

 Union Cabinet approved a proposal of the Department of Telecommunications on guidelines for spectrum trading arising from the recommendations of the Telecom Regulatory Authority of India (TRAI).

 Anti-dumping duty on Viscose Staple Fibre excluding Bamboo fibre falling under sub heading 5504 10 00 originating in, or exported from, People's Republic of China and Indonesia imposed by Notification No. 76/2010-Cus dated 26.07.2010 extended till 25.07.2016.

 Definitive anti-dumping duty levied on imports of Vitamin C, originating in or exported from the People's Republic of China for a period of five years.

 Definitive anti-dumping duty levied on imports of Flax or Linen Fabric having flax content of more than 50%, originating in or exported from the People's Republic of China and Hong Kong for a period of five years.

 Anti-dumping duty imposed on the imports of Potassium Carbonate, originating in or exported from Taiwan and Korea RP for a period of five years.

 Definitive anti-dumping duty levied on imports of Diketopyrrolo Pyrrole Pigment Red 254 (DPP Red 254), originating in or exported from the People's Republic of China and Switzerland for a period of five years.

 Anti-dumping duty imposed on the imports of Caustic Soda, originating in or exported from China PR and Korea RP for a period of five years.

 Anti-dumping duty on PVC Flex Films originating in, or exported from, People's Republic of China, imposed provisionally by Notification No. 82/2011 - Cus, dated 25.08.2011 extended till 29.07.2016.

 Notification No. 89/2009-Customs, dated the 31st August, 2009, which imposed Anti Dumping Duty on Flexible Slabstock Polyol, valid till 30.08.2015 rescinded.

 Anti-dumping duty imposed on the imports of Phosphoric Acid of all grades and all concentration (excluding Agriculture or Fertilizer grade), originating in or exported from Korea RP for a period of five years.

 Definitive anti-dumping duty imposed on imports of Acrylonitrile Butadiene Rubber (NBR), originating in or exported from Korea RP for a period of five years.

 Definitive anti-dumping duty imposed on imports of Float Glass of thickness 2 mm to 12 mm (both inclusive) of clear as well as tinted variety (other than green glass) but not including reflective glass, processed glass meant for decorative, industrial or automotive purposes falling under chapter heading 7005 of the First Schedule to the Customs Tariff Act, originating in or exported from the Peoples' Republic of China for a period of five years.

 Authorized Economic Operator (AEO) Programme clarified.

 Applicability of Para 5.10 (d) of Handbook of Procedure, 2015-20 relating to third party exports under EPCG Scheme.

 Facility has been provided for exporters to continue to file applications for benefits under Chapter 3 schemes of the earlier Foreign Trade Policy (ies), as per procedures prescribed in the corresponding HBPs.

 Procedure for filing applications under MEIS and SEIS by units located in SEZs and EOUs has been further clarified.

 Trade in Border Haats across the border in Tripura between Bangladesh and India.

 State Trading Corporation, New Delhi, has been inserted as Nominated Agency and Export Obligation Period for Specified Inputs with Pre-import Condition is incorporated.

 Exemption to goods imported and procured domestically under Revised National Tuberculosis Control Programme (RNTCP) funded by the Global Fund to fight AIDS, Tuberculosis and Malaria (GFATM) from customs duty extended till 31 st March 2016.

 Basic Customs duty on wheat increased from Nil to 10% upto 31.03.2016.

 BCD increased on certain iron and steel products.

 Tariff value for Edible oil, Brass, Poppy seed, Areca nut, gold and Silver.

 Customs Baggage Declaration (Amendment) Regulations.

 Rate of exchange of conversion of the foreign currency with effect from 21st August, 2015.

 Notification No. 81/2015 amended.

 Notification No. 12/97-Customs (N.T.) dated 02.04.1997 amended.

 Developers cannot be treated as dealers falling within the ambit of composition prior to execution of sale deed and be denied of composition - Omega Shelters (P) Ltd Vs Assistant Commissioner (CT) LTU - 2015 83 VST 51 (T and AP).

 When there is an ambiguity in a clarification issued by the Department with regard to the rate of tax, the benefit of rate of tax should be extended to the Assessee only - The Commissioner of Commercial Tax, Chennai Vs Sundek India Ltd - 2015 TIOL 1971 HC Mad.

 Whether a software can be treated as goods and will be liable to VAT alone, where copyright in such software is held by the developer of software and the copyrighted article alone is handed over to the customer as a transfer of right to use goods answered in affirmative - Infosys Ltd Vs DC CT, Bangalore - 2015 TIOL 2106 HC KAR.

 In order to prove that a sale is export sale, the important link to be proved is that the local sale or purchase between the parties is inextricably linked with that of the export of the goods - M/s Super Packaging Industries Vs Sales Tax Officer - 2015 TIOL 2018 HC KERALA.

 There is no legal precedence for an ante dated order passed with intention of circumventing limitation period prescribed under statute - Shree Sheele Pvt Ltd vs Addnl.Commr of Commercial Taxes - 2015 TIOL 1862 HC KAR CT.

 Octroi is not leviable on goods purchased by Union of India and brought with in limits of municipality for installation as per Article 285 of Indian Constitution read with Clause 16 of Schedule to Notification dated 07.04.1972 issued by Faridabad Complex Administration under Haryana Municipal Act 1973 - UOI Vs. Faridabad Complex Administration - 2015 321 ELT 408 (P &H).

 Service tax cannot be levied on indivisible works contract for the period prior to 01.06.2007 - CCE Vs. Larsen & Toubro Ltd - 2015 TIOL 187 SC ST.

 Service tax not leviable on activity of transportation of imported goods by barges from mother vessel to jetty onshore since said activity is part of the import transaction leviable to import duty - CCE Vs United Shippers Ltd - 2015 TIOL 172 SC ST LB.

 Endorsement on BOE requiring payment of additional duty of Customs amounts to demand notice as required under Section 95 (ii) (b) of the Finance Act 1998 (Kar Vivad Samadhan Scheme) - Swastika Enterprises Vs. Commr of Customs - 2015 322 E.L.T. 423 S.C

 ADD cannot be included in calculating Additional Duty and special Additional Duty under Sections 3 and 3A of Customs Tariff Act - Jaswal Neco Ltd Vs. Commr.Of Customs - 2015 TIOL 173 SC CUS.

 Imported raw material under DEEC scheme can be used only for manufacture for discharge of export obligation and hence export of product manufactured from other material through third party is violative of exemption notification - Commr of Customs Vs. Pennar Industries Ltd - 2015 322 E.L.T. 402 S.C.

 Customs duty is payable on the quantity of goods received in India and not on the quantity exported from another Country - MRPL Vs. Commr.of Customs - 2015 TIOL 199 SC CUS.

 Assessment proceedings under Central Excise Act cannot continue against legal representatives/estate of sole proprietor after he is dead in absence of any provision in Central Excise Act - Shabina Abraham Vs. Collector of Central Excise - 2015 322 E.L.T. 372 S.C.

 Modvat can be used to pay excise duty during period when facility for payment of duty fortnightly has been suspended under Rule 173G of Central Excise Rules,1944 - Jayaswal Neco Ltd Vs. CCE - 2015 TIOL 176 SC CX.

 Transfer of advance license by buyer in favour of supplier constitutes additional consideration and monetary value of same is to be considered for purpose of valuation - CCE Vs. Indorama Synthetics India Ltd - 2015 TIOL 190 SC CX.

 Nizral Shampoo is classifiable under CSH 3003.10 as ‘Pharmaceutical Product’ and not under CSH 33 as ‘Preparations for use on the hair’ - CCE Vs. Sarvotham Care Ltd - 2015 TIOL 175 SC CX.

 Validation provision upholding service tax on renting activity retrospectively is not ultravires as same is clarificatory and legislature is competent to make validation provisions with retrospective effect - Purushottam Das Malpani Vs. UOI - 2015 39 STR 579 Raj.

 Question whether there is conflict of opinion on an issue between two benches of tribunal and hence the question is referable to larger bench is not a substantial question of law to be interfered by High Court under Section 130A of the Customs Act - Commr of Customs Vs. Chettinad Cement Corporation Ltd - 2015 TIOL 1874 HC MAD CUS.

 Fly ash produced during generation of electricity is not exigible to excise duty since the same is not manufactured in India as envisaged under the provisions of Central Excise Act, 1944 - Mettur Thermal Power Station Vs. CBEC - 2015 TIOL 1948 HC MAD CX.

 Change in definition of 'input service' regarding clearance from place of removal w.e.f 01.04.08 has no implication for sale of goods finalised at destination of buyer - Madras Cements Ltd Vs. Additional Commissioner of Central Excise - 2015 TIOL 1682 HC KAR CX.

 Highcourt quashes show cause notice for non adjudication for long period of 18 years - Lanvin Synthetics Private Ltd Vs. UOI - 2015 322 E.L.T.429 Bom.

 

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