Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the education cess and secondary and higher education cess are levied by the Ministry of Finance. The Circular No. 978/2/2014-CX dated 07.01.2014 clarified that education cess shall be levied only on such duties of excise/customs which are both levied and collected by the Department of Revenue. The Tribunal, in the case of TAFE LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MADURAI, held that no education cess is liable to be demanded as a percentage of automobile cess since the automobile cess was not levied by the Central Government in the Ministry of Finance (Department of Revenue), though collected by officers of that department. Consequently, the impugned order is set aside.
The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the education cess and secondary and higher education cess are levied by the Ministry of Finance. The Circular No. 978/2/2014-CX dated 07.01.2014 clarified that education cess shall be levied only on such duties of excise/customs which are both levied and collected by the Department of Revenue. The Tribunal, in the case of TAFE LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MADURAI, held that no education cess is liable to be demanded as a percentage of automobile cess since the automobile cess was not levied by the Central Government in the Ministry of Finance (Department of Revenue), though collected by officers of that department. Consequently, the impugned order is set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
