Refined or white sugar, imported upto 31st December 2010 exempted from Customs duty-Customs Tariff Notification No.8 excise exemption notification for Jammu & Kashmir modified-Central Excise Tariff Notification No.1 Air India may lower retirement age to 55 to cut cost Board of Approval to decide fate of denotification of Essar's Hazira SEZ on 11th February Revenue's comments on 1st Discussion Paper on GST-click on the link below for details SC rules service of notice on the assessee under Section 143(2) within the prescribed period of time is a pre-requisite for framing the block assessment under Chapter XIV-B of the Income Tax Act, 1961-AIT-2010-43-SC HC rules assessee is entitled to benefit under Income Tax on delayed payment of PF if the payment is made before the return is filed-AIT-2010-42-HC Authority for Advance Ruling rules the amount received by the foreign company from the Government of Tamil Nadu under the contract is essentially in the nature of “fees for technical services” within the meaning of Explanation 2 to Section 9(1)(vii) of the Income-tax Act, 1961 read with Article 12.4 of DTAA and cannot be regarded as consideration for the sale of designs and drawings-AIT-2010-38-AAR Authority for Advance Ruling rules payment received by the applicant from VARs (“third party re-sellers”) on account of supplies of software products to the end-customers (from whom the licence fee is collected and appropriated by VAR) does not result in income in the nature of royalty to the applicant and moreover payments received by the applicant cannot be taxed as business profits in India in the absence of permanent establishment as envisaged by Article 7 of the India-Japan Tax Treaty-AIT-2010- 36-AAR lending or borrowing money between two associated enterprises comes within the ambit of international transaction and whether the same is at arms length price has to be considered-The question of rate of interest on the borrowing loan is an integral part of arms length price redetermination in this context-AIT-2010-37-ITAT Export and Import of Currency-RBI Circular No.30 HC rules a petition under Article 226 of the Constitution would be maintainable for questioning reopening of the assessment in a case such as this where the preconditions for the exercise of the power have not been fulfilled-recourse to the power under Section 147 cannot be sustained on a mere change of opinion, there being no failure of the assessee to disclose fully and truly, all material facts necessary for assessment-AIT-2010-35-HC Definitive Anti dumping duty imposed on import of Carbon Black used in rubber applications falling under sub heading 2803 00 10, originating in, or exported from, Australia, China PR, Russia and Thailand-Customs Tariff Notification No.6 Tariff Value for import of Brass scrap is 3597 and for poppy seeds 4392-Customs Non-Tariff Notification No. 10 Adjustment of “Advance Tax in respect of Fringe Benefits” for Assessment Year 2010-11 against “Advance Tax”-Income Tax Circular No.2 CBDT clarifies it is the choice of the assessee whether to file an objection before the Dispute Resolution panel against the draft assessment order or not to exercise this option and file an appeal later before CIT (Appeals) against the assessment order passed by the AO

JUDGMENTS

CENTRAL EXCISE

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Form ST – 1

[Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994)]

(Please tick appropriate box below)

New Registration

Amendments to information declared by the existing Registrant.

Registration Number in case of existing Registrant seeking Amendment _____________

1. (a) Name of applicant

(b) Address of the applicant

2. Details of Permanent Account Number (PAN) of the applicant

(a) Whether PAN has been issued by the Income Tax Department

Yes No

(b) If Yes, the PAN

3. (a) Constitution of applicant (Tick as applicable)

(i) Proprietorship

(ii) Partnership

(iii) Registered Public Limited Company

(iv) Registered Private Limited Company

(v) Registered Trust

(vi) Society/Cooperative society

(vii) Others

(b) Name, Address and Phone Number of Proprietor/Partner/Director

(i) Name

(ii) Address

(iii) Phone Number

4. Category of Registrant (Please tick appropriate box)

(a) Person liable to pay service tax

(i) Service provider

(ii) Service recipient

(b) Other person/class of persons

(i) Input service distributor

(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees

5. (a) Nature of Registration (Tick as applicable)

(i) Registration of a single premise

(ii) Centralized Registration for more than one premises

(b) Address of Premises for which Registration is sought

(i) Name of Premises / Building

(ii) Flat/Door/Block No.

(iii) Road/Street/Lane

(iv) Village / Area / Lane

(v) Block/Taluk/Sub-Division/Town

(vi) Post office

(vii)City/District

(viii)State/Union Territory

(ix) PIN

(x) Telephone Nos.:

(xi) Fax No.

(xii)E-mail Address

(c) In case of application for Centralized Registration, furnish address of all the premises from where taxable services are provided or intended to be provided (FORMAT AS PER 5(b) ABOVE)

(d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed (FORMAT AS PER 5(b) ABOVE)

6. Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules, 1994.

Address

7. Description of taxable services provided or to be provided by applicant

S.No.
Description of service
Relevant clause of section 65 of the Finance Act, 1994, to be indicated, if possible
(1)
(2)
(3)

8. Name, Designation and Address of the Authorized Signatory /Signatories:

DECLARATION

I, ___________________________________________hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant.

(a) For new Registration:

I would like to receive the Registration Certificate by mail / by hand/ E-MAIL

(b) For amendments to information pertaining to existing Registrant:

Date from which amendments are made: _______________

(Original existing Registration Certificate is required to be enclosed)

(Signature of the applicant/authorized person with stamp)

Date:

Place:

ACKNOWLEDGEMENT

(To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration)

I hereby acknowledge the receipt of your Application Form

(a) For new Registration

(As desired, the New Registration Certificate will be sent by E-MAIL/ mail/handed over to you in person on______________)

(b) For amendments to information in existing Registration

(I hereby acknowledge receipt of original existing Registration Certificate)

Signature of the Officer of Central Excise
(with Name & Official Seal)

Date: