Regarding mot charges
This query is : Resolved
01 August 2013
I have one query about MOT Charges.
We can pay or not MOT Charges to C. Ex. Officer/Supt. within working hours.
Pls Guide
We can pay or not MOT Charges to C. Ex. Officer/Supt. within working hours.
Pls Guide
01 August 2013
In respect of the services provided by the Central Excise Officers at any premises other than the premises which are not the normal work premises of that officer, i.e. for export from premises other than those registered with the Central Excise officer, MOT charges will be payable at the applicable rates even if the said services are being provided during the normal working hours.
There are many cases in which it has been held that the MOT fee cannot be charged for services of Central Excise Officers availed during the official hours.
Transworld Garnet India Pvt. Ltd. vs. Commissioner of Central Excise, Tirunelveli (2008 (5) TMI 86 - CESTAT, CHENNAI) = [2008 (229) ELT 0077 (Tri. - Chennai)] – In this case it was held as under:-
The Board’s directive contained in Circular not enforceable in law as it is ultra vires Regulation (3) of Customs (Fees for Rendering Services by Customs Officers) Regulations. Such charges are not leviable under the Regulations for supervision by officers of department during their normal office working hours. Appellants entitled to refund of MOT charges paid for supervision of their stuffing work for normal office working hours of the supervising officers of department. Impugned order set aside. Appeal of the assessee allowed. (Para.3)
More information:
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-11/952-2k11cx.htm
There are many cases in which it has been held that the MOT fee cannot be charged for services of Central Excise Officers availed during the official hours.
Transworld Garnet India Pvt. Ltd. vs. Commissioner of Central Excise, Tirunelveli (2008 (5) TMI 86 - CESTAT, CHENNAI) = [2008 (229) ELT 0077 (Tri. - Chennai)] – In this case it was held as under:-
The Board’s directive contained in Circular not enforceable in law as it is ultra vires Regulation (3) of Customs (Fees for Rendering Services by Customs Officers) Regulations. Such charges are not leviable under the Regulations for supervision by officers of department during their normal office working hours. Appellants entitled to refund of MOT charges paid for supervision of their stuffing work for normal office working hours of the supervising officers of department. Impugned order set aside. Appeal of the assessee allowed. (Para.3)
More information:
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-11/952-2k11cx.htm
01 August 2013
after which time we pay mot charges & what is the amt.++++++ dept. officer said double pay, is it right or not?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
