Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
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