the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC   Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI     FM directs expediting of Cadre Restructuring in CBDT & CBEC      Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78    Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court    Anti-dumping duty on imports of Acrylic  Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85  Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7    Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6    Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35  per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details   Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30    Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31    Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT    merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC  ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT    HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it  falls within the ambit of the term “produce”-AIT-2010-363-HC    Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82   Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB       
Services  |  Subscribe  |  Contact Us  |   Feedback   |  E-mail  |  News |  Home
JUDGMENTS
CENTRAL EXCISE
CUSTOMS
SERVICE TAX
INCOME TAX
VAT
FINANCE ACTS
FINANCE BILLS
EOU STPI
SEZ
DGFT
RBI
NTT
RESOURCES


    
Email | Print

Notification No. 18 /2007-Service Tax

New-Delhi, the 12th May,2007

G.S.R.        (E)  -In exercise of the powers conferred by sub-section (1A) of section 86 of the Finance Act,1994 (32 of 1994) , the Board hereby constitutes the following Committees consisting of two Chief Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committees , for the areas falling within the jurisdiction of the Commissioners of Central Excise / Service Tax specified in the corresponding entry in column(3) of the said Table for the purpose of sub-section (2) of the said section.

Table

Sl.No.

Committees

Area of Jurisdiction Commissionerate of Central Excise / Service Tax

1

(1)   Chief Commissioner of Central Excise, Ahmedabad
(2) Chief Commissioner of Customs, Ahmedabad

Ahmedabad -Service Tax
Ahmedabad III,
Bhavnagar
Rajkot

2

(1)   Chief Commissioner of Central Excise, Bangalore
(2) Chief Commissioner of Customs, Bangalore

Bangalore-Service Tax

3

(1)   Chief Commissioner of Central Excise, and Service Tax , Large Tax Payers Unit Bangalore
(2) Chief Commissioner of Customs, Bangalore

Commissioner of Central Excise and Service Tax , Large Tax Payers Unit Bangalore

4

(1)   Chief Commissioner of Central Excise, Bhopal
(2) Chief Commissioner of Central Excise, Nagpur

Bhopal
Indore
Raipur

5

(1)   Chief Commissioner of Central Excise,  Bhubaneswar
(2) Chief Commissioner of Central Excise,  Ranchi

Bhubneshwar-I,
Bhubneshwar-II

6

(1)   Chief Commissioner of Central Excise, Chandigarh
(2) Chief Commissioner of Central Excise, Delhi.

Chandigarh
Jalandhar
Ludhiana
Jammu & Kashmir

7

(1)   Chief Commissioner of Central Excise, Chennai
(2) Chief Commissioner of Customs, Chennai

Chennai -Service Tax
Chennai III
Pondicherry

8

(1)   Chief Commissioner of Central Excise, Cochin
(2) Chief Commissioner of Central Excise, Coimbatore

Cochin
Calicut
Thiruvananthapuram

9

(1) Chief Commissioner of Central Excise, Coimbatore
(2)   Chief Commissioner of Central Excise, Cochin

Coimbatore
Madurai
Salem
Thirunelveli
Tiruchirapalli

10

(1) Chief Commissioner of Central Excise, Delhi.
(2)   Chief Commissioner of Central Excise, Chandigarh

Delhi -Service Tax
Panchkula
Rohtak

11

(1)   Chief Commissioner of Central Excise, Hyderabad
(2) Chief Commissioner of Central Excise, Vishakhapattnam

Hyderabad-I
Hyderabad-II
Hyderabad-III
Hyderabad-IV

12

(1)   Chief Commissioner of Central Excise, Jaipur
(2) Chief Commissioner of Central Excise, Vadodara

Jaipur-I
Jaipur-II

13

(1)   Chief Commissioner of Central Excise, Kolkata
(2) Chief Commissioner of Customs, Kolkata

Bolpur
Haldia
Kolkata-Service Tax
Siliguri

14

(1)   Chief Commissioner of Central Excise, Lucknow
(2) Chief Commissioner of Central Excise, Meerut

Allahabad
Kanpur
Lucknow

 

15

(1)   Chief Commissioner of Central Excise, Mysore
(2) Chief Commissioner of Central Excise, Bangalore

Belgaum
Mangalore
Mysore

16

Chief Commissioner of Central Excise, Meerut
Chief Commissioner of Central Excise, Lucknow

Ghaziabad
Meerut-I
Meerut-II
Noida

17

(1)   Chief Commissioner of Central Excise, Mumbai-I
(2) Chief Commissioner of Central Excise, Mumbai-II

Mumbai -Service Tax
Raigarh

18

(1)   Chief Commissioner of Central Excise, Nagpur
(2) Chief Commissioner of Central Excise, Bhopal

Aurangabad
Nagpur
Nasik

19

(1)   Chief Commissioner of Central Excise, Pune
(2) Chief Commissioner of Central Excise Mumbai-I

Goa
Pune-I
Pune-II
Pune-III

20

(1) Chief Commissioner of Central Excise,  Ranchi

(2)   Chief Commissioner of Central Excise,  Bhubaneswar

 

Jamshedpur
Patna
Ranchi

21

(1) Chief Commissioner of Central Excise, Shillong

(2) Chief Commissioner of Central Excise, Kolkata

Dibrugarh
Shillong

22

(1) Chief Commissioner of Central Excise, Vadodara

(2) Chief Commissioner of Central Excise, Jaipur

Daman
Surat-I
Surat-II
Vadodara-I
Vadodara-II
Vapi

23

(1) Chief Commissioner of Central Excise, Vishakhapattnam

(2) Chief Commissioner of Central Excise, Hyderabad

Guntur
Vishakapatnam-I
Vishakapatnam-II
Tirupati

 

                Explanation. – For the purpose of this notification the expression, “Chief Commissioners of Central Excise”, shall include the Chief Commissioners of Customs notified vide Notification No. 17/2007- Service Tax, Dated-12th May, 2007.

(Manpreet Arya)
Under Secretary,Govt.of
India

[F.No.275/100/2006-CX 8A]

 

  Copyright © 2006 allindiantaxes.com | All rights reserved
website designing India & CMS development: Softlogics & Developments