Article blog of AMLEGALS which focuses on legal updates and latest changes in Goods & Services Tax in India  GST, Service Tax, Excise & Case Laws, IPR- Patents, Trademark, Copyright,Contract Laws, Corporate Laws , Arbitration  etc.

Blog on Legal Updates in Indirect Taxes(GST), Arbitration, Corporate Laws

Latest Update On Legal Changes 


We update on recent case laws of Supreme Court of India, High Courts of India, Tribunals & various Authorities on our law firm’s website i.e  amlegals.com .



201502.28
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Proposed Penal Provisions for Service Tax In Finance Bill 2015- Part -I

At par with the penal  provisions in proposed  Section 11AC for excise  , service tax penalty provisions have  also been proposed for substitution via Finance Bill 2015 . Section 76 to deal with evasion of service tax without fraud or collusion or willful misstatement or suppression of facts . It is pertinent to refer to proposed Section…

201502.28
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Indirect Tax Changes -Budget 2015-2016

Change in Rate Central Excise duty to be rounded off to 12.5 % (from 12.36 %) Service tax to be increased from 12.36 % to 14 %. Date of levy of new rate shall be notified after enactment of Finance Bill 2015 Procedure Changes Online Excise and Service Tax registrations in 2 days Digital invoices…

201502.26
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Assessment on Bill Of Entry Cannot Be Subsided by Subsequent Order By An Equivalent Authority

The matter was argued by Shri Anand Mishra, Advocate In CESTAT, Ahmedabad on 12.01.2015 .It is also reported in 2015(316) E.L.T 495 ( Tri-Ahmd)  . The Honourable CESTAT   laid down the following  ratios : There is no bar against pleading a law point at any stage. Subsequent Additional Commissioner could not have modified the order…

201502.25
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Refund of Unutilised Credit under Rule 5 of CCR,2004 by a 100%EOU

The matter was argued by Shri Anand Mishra, Advocate In CESTAT, Ahmedabad on 06.01.2015 . The appeal was allowed by way of remand for refund of unutilised cenvat credit on exports by a 100% EOU . In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/879/2009-SM [Arising out of OIA No.51/2009(Ahd-II)/CE/ID/Commr(A)/Ahd/1772,…

201501.03
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Appeal to High Court Not Maintainable Against An Order Of Tribunal Passed With Consent

Recently, Honourable  High Court of Allahabad in Central Excise Appeal  No. – 444 of 2010 of Commissioner, Central Excise, Meerut-I, Versus  M/S Suraj & Company, reported in 2014(36) S.T.R.1252(All.) held that an appeal to High Court is not maintainable against an order of Tribunal which is itself Passed With Consent of both the parties ….

201412.28
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Supreme Court on Nokia Composite Pack vs Battery Charger As An Accessory -An Analysis ?

Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. Ltd.,2014-TIOL-100-SC-VAT they held that we find that the Assessing Authority, Appellate Authority…