well as by virtue of exemption notification issued under the CGST Act .
16. Examining the issue from the alternative argument advanced on behalf ... CGST/SGST Acts regime is concerned,
Section 8 of the CGST Act makes provision for tax liability on composite and
mixed supplies and postulates that
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
Section 75 of the Act read with
Section 174 of the CGST Act, 2017.
(ii) I hereby impose penalty of Rs. 31,54,827.00 (Rupees ... CGST Act, 2017.
(iv) Penalty should. not be imposed upon them under Section 76
of the Act read with Section 174 of the CGST Act
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
amended Act or
repealed Acts and such proceedings shall be continued
under the said amended Act or repealed Acts as if this
Act ... Act . The existing law, therefore,
would be Chapter V of the Finance Act and the Central Excise Act.
36. Section 173 of the CGST Act
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
Excise Act, 1944 (made applicable to Service Tax
7
via Section 83 of the Finance Act, 1994). Section 11B of the Central
Excise Act ... under the Act, regulations made under the Act, etc.;
(4) Administrative orders or executive instructions without any
statutory backing.
29. The Customs Act falls
