Eligibility Criteria for Reservation for SC/ST/OBC in Higher Education The University Grants Commission (UGC) has informed that the candidates belonging to the Scheduled Castes (SCs), Scheduled Tribes (STs) and Other Backward Classes (OBCs) categories, who have secured at least 50% marks (without rounding off) in Master’s degree or equivalent examination from universities/ institutions, recognized by… Read More »
CESTAT, CHENNAI BENCH Ishvarya Publicities (P.) Ltd. v. Commissioner of Service Tax, Chennai-II P.K. CHOUDHARY, JUDICIAL MEMBER FINAL ORDER NO. 40864/2016 APPEAL NO. ST/42102/2015 MAY 31, 2016 M. Karthikeyan, Adv. for the Appellant. K. Veerabhadra Reddy, JC (AR) for the Respondent. ORDER 1. M/s. Ishvarya Publicities Pvt. Ltd. are engaged in the business relating to… Read More »
Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »
Held We further find that in the case of CIT v. Bharti Cellular Ltd. [2009] 319 ITR 139 , the Hon’ble Delhi High Court has held that the expression “fees for technical services” in section 194J of the Income-tax Act, 1961,has the same meaning as given to the expression in Explanation 2 to section 9(1)(vii) of… Read More »
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th July. 1984 NO. 204/84-CUSTOMS G.S.R. 523 (E).—In exercise of the powers conferred by sub-section (2) of section 123 of the Customs Act, 1962 (52 of 1962), and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of… Read More »
Central Board of Excise and Customs vide Notification No 103/2016-Cus (NT), dt. 25-07-2016 has notified Silver Bullion and Cigarattes under Section 123 (2) . Now the burden of Proof of smuggled Silver Bullion and Cigarattes shall be on the person who is in possession of these Silver Bullion and Cigarattes and from whom seizure is made. Section 123 of Customs Act,… Read More »