Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
CESTAT allowed the appeal, holding that the appellant is lawfully entitled to interest on amounts deposited during investigation and as mandatory pre-deposit from the date of each deposit until the date of refund. The Tribunal distinguished such deposits from "duty" or "tax" governed by Section 11B of the Central Excise Act, 1944, reiterating that they are mere deposits on which the department has no beneficial interest unless duly appropriated. As the interest was correctly computed from the date of deposit, it did not constitute an erroneous payment, and consequently no recovery or penalty proceedings were sustainable against the appellant.
CESTAT allowed the appeal, holding that the appellant is lawfully entitled to interest on amounts deposited during investigation and as mandatory pre-deposit from the date of each deposit until the date of refund. The Tribunal distinguished such deposits from "duty" or "tax" governed by Section 11B of the Central Excise Act, 1944, reiterating that they are mere deposits on which the department has no beneficial interest unless duly appropriated. As the interest was correctly computed from the date of deposit, it did not constitute an erroneous payment, and consequently no recovery or penalty proceedings were sustainable against the appellant.
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