Leaf No: 71 Month : February Year : 2016


1. Service Tax – 18 to 30 – Draconian

2. Jaitely's Gold

3. Questions galore on Rule 6

4. Gullivar Travels

5. Ocean Freight and Budget Changes 

6. Rule 6 – Explained

7. So soft on software

8. Prarabdha Karma

 Centralized Registration for manufacturers of articles of jewellery.

 Requirement of post registration physical verification for manufacturers of Articles of Jewellery dispensed.

 Central Excise Rules, 2002 amended.

 Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 amended.

 Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 amended.

 The tariff values prescribed for articles of apparel and clothing accessories not knitted or crocheted amended.

 The rate of abatement from Retail Sale Price for specifdied commodities amended.

 CENVAT Credit Rules, 2004 amended.

 Time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services.

 Rate of interest @ 15% p.a for the purposes of section 11AA of the Central Excise Act, 1944.

 Notification No. 42/2001 - Central Excise (N.T.) dated 26.06.2001 & Notification No. 31/2007-Central Excise (N.T.), dated the 02.08.2007 amended.

 Notification No. 19/2004-Central Excise (N.T.), dated the 06.09.2004 amended.

 Notification No. 36/2001-Central Excise (N.T.), dated the 26.06.2001 amended.

 New Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods), 2016.

 Notification No. 21/2004-Central Excise (N.T) dated 06.09.2004 amended.

 CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994 is exempt.

 Notification No. 12/2012-Customs, dated the 17.03.2012 amended so as to carry out Budgetary changes. Details are contained in Joint Secretary (TRU – I) DO letter dated 29.02.2016.

 Notification No. 171/93-Customs, dated the 16.09.1993 amended so as to increase the value limit for bona fide gifts imported by post or as air freight from Rs. Ten thousand to Rs. Twenty thousand.

 Exemption from Basic Customs Duty and CVD on charger/Adapter, Battery and Wired Headsets/Speakers for use in manufacture of mobile handsets including cellular phone withdrawn.

 Amendments to the Project Import Regulations, 1986.

 Amendments to the list of specified projects under heading 9801 of the first schedule to the Customs Tariff.

 Notification No. 26/2012-Service Tax, dated 20th June 2012 amended, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.

 Notification No. 25/2012-Service Tax, dated 20th June 2012 amended.

 Point of Taxation Rules, 2011 amended so as to insert clarificatory Explanations.

 Services in relation to Information Technology Software recorded on a media bearing RSP, provided Central Excise Duty has been paid exempted.

 Interest rate under section 73B & 75 of the Finance Act, 1994 prescribed.

 Notification No. 30/2012-Service Tax dated 20th June, 2012 amended, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider.

 Service Tax Rules, 1994 amended.

 Union Budget 2016 - Changes relating to Customs and Central Excise.

 Union Budget 2016 - Changes relating to Service Tax.

 Registration of two or more premises as one registrant in Central Excise.

 Certificate evidencing payment of Central Excise duty.

 Withdrawal from prosecution in Central Excise cases older than 15 years involving duty less than rupees five lakhs.

 Change in rate of interest on goods warehoused for export, when cleared to DTA.

 Grant of EDF Waiver for Export of Goods Free of Cost.

 Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944.

 Issue of Indian Currency Note-Foreign going Vessel.

 Dispensing of Customs Baggage Declaration Form for domestic passengers.

 Practice of issuance of Procurement Certificate (P.C) and obtaining countersignature of Jurisdictional AC/DC.

 Corrigendum to Instruction issued regarding practice of issuance of Procurement Certificate and obtaining countersignature of Jurisdictional AC/DC.

 Clarification with regard to classification of 'Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver'.

 Process of extension of re-warehousing period of Bonded capital goods.

 Minimum Import Price (MIP) on Iron and Steel under Chapter 72 of ITC (HS), 2012- Schedule-I (Import Policy): amendment in Import Policy Conditions.

 Single Window Project-Problems in clearance of Ex-Bond Bills of Entry in on-line clearance facility.

 Clean Energy Cess dated 01.03.2015 rescinded.

 Clean Energy Cess dated 01.03.2015 amended.

 Effective rates of Infrastructure Cess on specified goods.

 Consequent to the introduction of Swachh Bharat Cess, changes made in the ST-3 return form.

 Tariff Notification in respect of Fixation of Tariff Value of Edible Oil, Brass, Poppy Seed, Areca Nut, Gold and Silver.

 Rate of exchange of conversion of the foreign currency with effect from 19th February, 2016.

 Seeks to notify the India - ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016.

 Baggage Rules 2016 notiifed.

 Customs Baggage Declaration (Amendment) Regulations, 2016 amended.

 Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016 notified.

 Rate of interest under section 28AA of the Customs Act, 1962 fixed.

  Denial of Input Tax Credit to buyer for failure to produce original purchase Invoices and Certificate in Form C4-Buyers not to be penalised - New Devi Grit Udyog V State of Haryana & Ors - 2016 88 VST 37 (P & H).

  Assessee executing works contract entered into contract in SEZ area - Denial of exemption on sale of goods on ground that running bills issued by assessee did not bear endorsement of Customs/SEZ authority-not justified - State of Gujarat V Shandong Tiejun Electric Power Engineering Company Ltd - 2016 88 VST 83 (Guj).

 Detention of vehicle at place not check-post set up by Government authority is without authority of law and detention for verification not permis- sible - Shri Bajarang Roadlines V State of Gujarat & Anr - 2016 88 VST 146 (Guj).

 Notice served proposing Assessment of Best Judgment basis and order passed next day. Order vitiated for non-compliance with rules of Natural Justice - Shamon K.S V State of Kerala & Ors - 2016 88 VST 186 (Ker).

 Power to provisionally attach properties of the Dealer during pendency of proceedings of assessment or reassessment of turnover escaping assessment - Automark Industries (I) Ltd V State of Gujarat - 2016 88 VST 274 (Guj).

 Stock transfer by branch of a dealer in State to Branch in another state pursuant to order from buyer outside India is purchase in course of export - A.B Mauri India Pvt Ltd V DCTO Hyderabad - 2016 88 VST 320 (T&AP).

 The word "include" in statutory definition is used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction - Ramala Sahkari Chini Mills Ltd Vs. CCE - 2016 TIOL 20 SC CX LB.

 When main order passed in a writ petition is not challenged, it is not permissible to challenge Order passed in Review - Bussa Overseas & Properties Pvt Ltd Vs UOI - 2016 332 ELT 197 S.C.

 Interest under Section 11BB is payable if refund is not paid within three months from date of application as adjudicatory process for refund cannot be carried beyond three months - UOI Vs. Hamdard Laboratories - 2016 TIOL 21 SC CX.

 Services as collection of telephone bills, collection of insurance premium on behalf of the client companies etc provided by banks are excluded from purview of service tax till 31.05.07 through exclusion to cash management service, therefore same cannot be taxed under "business auxiliary service" - CCE Vs. Federal Bank Ltd - 2016 TIOL 26 SC ST.

 Supreme court affirms findings of Tribunal that any contravention of obligations by CHA even without intent would be sufficient to invite upon the CHA the punishment listed in the Regulations - Commr.of Customs Vs. KM Ganatra & Co - 2016 TIOL 13 SC CUS.

 When there is no specific provision prohibiting restoration of an appeal which has been dismissed on the ground of non-deposit of the amount, the Tribunal has power and jurisdiction to recall its order of dismissal, if the ends of justice require such action - Classic Builders Pvt Ltd Vs CESTAT - 2016 TIOL 465 HC MAD ST.

 Assesse not making payment of 50% as per requirement of VCES scheme is liable for proceedings under Sections 87,89 and 91 of Finance Act 1994 - CST Vs. Parijat Vyapaar Private Limited - 2016 TIOL 426 HC KOL ST.

 Collecting service tax and not depositing per se constitutes an evasion, and therefore the fact of payment of tax with interest before show cause notice is not a valid reason for dropping penalty under section 78 - IWI Crogenic Vaporisation System Pvt Ltd Vs. CCE - 2016 TIOL 350 HC AHM ST.

 Passing Final Order merely referring to the paragraphs of the Interim Order is not a speaking order - CST Vs. Kyocera Wireless India Pvt Ltd - 2016 TIOL 321 HC KAR ST.

 High Court directs to take appropriate decision in a matter where assesse was denied benefit of VCES scheme due to bonafide mistake in computation of first instalment 50% of service tax which was rectified with second instalment - Navodaya Consultants Ltd Vs.Asst. Commr, Designated Authority - 2016 41 STR 607 (Cal.)

 When the Central Excise Act, 1944 and the Rules framed thereunder, permit the adjustment of CENVAT Credit, and when the CENVAT Credit is granted there is no outstanding duty payable, the question of payment of interest and penalty for delayed payment of duty does not arise -Shah Yarn Tex (P) Ltd Vs. Commr (Appeals) - 2016 TIOL 351 HC MAD CX.

 Putting together one bought out item with own manufactured item in same carton does not amount to manufacture under Section 2 (f) of Central Excise Act -CCE Vs. Honda Siel Power Products Ltd - 2016 332 ELT 222 (All.)

 When a manufacturer has two divisions engaged in production of excisable commodities, clearance from both to be clubbed for claiming SSI exemption despite the fact that separate excise registration exists for each unit - Premium Suiting Pvt Ltd Vs. CCE 2016 TIOL 420 HC ALL CX.

 Purchaser of assets in auction of defaulting company is not liable for arrears of defaulter under Section 11 as said section applies only when business of defaulter is taken as a whole -Shreejikrupa Spinners Pvt Ltd Vs. UOI - 2016 332 ELT 601 (Guj.)

 When an assesse is entitled for availing credit under Rule 57A, same cannot be denied for reasons as delayed entry in Part II of RG 23A, mistake in making entry etc -Bharat Heavy Electricals Ltd Vs. CCE - 2016 332 ELT 411 (M.P.)

 Restriction imposed on utilisation of credit of Additional duty of Excise on Goods of Special importance paid during period 01.04.1996 to 01.04.2000 for payment of Excise duty and allowing such utilisation in respect of duties paid after 01.04.2000 is not violative of Article 14 of Constitution - CEAT Ltd Vs. UOI - 2016 332 ELT 481 (Bom.)


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