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Showing 1151 to 1200 of 2208 Records

1 ....20 21 22 232425 26 27 28........ 45

September 26, 2018 Case Laws Service Tax

Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being......
September 26, 2018 Case Laws Service Tax

Refund claim - services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of......
September 26, 2018 Case Laws Service Tax

Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by......
September 26, 2018 Case Laws Service Tax

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and......
September 26, 2018 Case Laws Service Tax

Maintainability of SCN - Short paid Service Tax - the book of accounts are not rejected and without rejecting the assumption of the gross receipt as taxable service, is.....
September 26, 2018 Case Laws Service Tax

Demand of service tax - Reversal of Cenvat Credit - Scope of SCN - the adjudicating authority has not given any speaking order based on the allegations and charges......
September 26, 2018 Case Laws Service Tax

Declared service or not? - Unscheduled Inter-change charges (UI) - Sub-Section (e) of Section 66E of the Finance Act, 1994 - The charges being part of this activity......
September 26, 2018 Case Laws Service Tax

Legal Consultancy Service - services received from foreign based Legal Firm M/s Hill Dickinson LLP - Extended period of Limitation - There was no intention on the part......
September 26, 2018 Case Laws Service Tax

The assessee were not liable to pay any service tax for rendering Sponsorship Service which was otherwise to be paid by the recipient under the Reverse Charge Mechanism.....
September 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair,......
September 26, 2018 Case Laws Central Excise

Clandestine removal - Demand is based on copy of some documents received by the Central Excise Department from the Income Tax Department which had earlier conduced......
July 26, 2018 News GST

GST slab of 28% may become virtual "hollow shell" in year or so, says CEA
July 26, 2018 News Indian Laws

Extension of Due Date for filing of Income Tax Returns - from 31st July, 2018 to 31st August, 2018
July 26, 2018 Case Laws Income Tax

Nature of expenditure - payment made to sub-tenant - In fact, through the negotiation the assessee acquired some kind of an enduring right of possession over the......
July 26, 2018 Case Laws Income Tax

Nature of land sold - the decision to treat the transferred property as agricultural land is against law and facts, especially since the assessee has not established......
July 26, 2018 Case Laws Income Tax

TDS u/s 195 - The assessee is not liable to deduct tax under the provisions of section 195 of the I.T. Act on account of foreign agency commission paid outside India for....
July 26, 2018 Case Laws Income Tax

TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on......
July 26, 2018 Case Laws Income Tax

Addition towards undisclosed income being write back of redeemable non cumulative preference shares - write back of preference share capital cannot be taxed u/s 28(iv)......
July 26, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - Section 138 of the Negotiable Instruments Act, 1881 - The petitioners are not stated to be signatories to the cheques.....
July 26, 2018 Case Laws Service Tax

Demand of Interest u/s 75 - There can be no dispute that interest on the service tax short paid and paid subsequently either on own volition or on being pointed out by......
July 26, 2018 Case Laws Central Excise

Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into......
July 26, 2018 Case Laws Central Excise

Transfer of CENVAT Credit to other unit - Rule 10 of CCR - The documents evidencing the physical movement of such goods to the Manda Unit also have been submitted -......
July 26, 2018 Case Laws Central Excise

This is a case where entire quantification of demand is based on the statements of the purchaser the request for cross examination of the persons tendering the......
July 26, 2018 Case Laws Central Excise

Valuation - Job work - In one hand appellant was otherwise entitle for the manufacture and clearance the goods without payment of duty under Rule 4(5)(a) and if at all......
July 26, 2018 Case Laws Central Excise

CENVAT credit - Duty paying documents - If the appellant were entitled to take credit on their inputs on the strength of the original invoices issued by the supplier,......
July 26, 2018 Case Laws Central Excise

CENVAT Credit - reversal of input services - removal of inputs as such - There is no provision to reverse credit of service tax availed in relation to such inputs or......
June 26, 2018 Case Laws Income Tax

Addition to income - Whether any addition to income can be made on the basis of balance-sheet and profit and loss accounts certified to have been prepared on estimate......
June 26, 2018 Case Laws Income Tax

Challenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - the petitioner is not remedy less as......
June 26, 2018 Case Laws Income Tax

Addition made u/s 68 - onus to discharge the burden so cast upon assessee - The legislature did not introduce the proviso to section 68 of the Act with retrospective......
June 26, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(b) - validity of notice - non recording of satisfaction - a proposal to initiate penalty proceedings is not equivalent to recording a satisfaction......
June 26, 2018 Case Laws Income Tax

Disallowance of foreign exchange fluctuation loss - mark to market loss - There is hardly any quarrel on such DRP’s directions are binding on an Assessing Officer u/s......
June 26, 2018 Case Laws Income Tax

Withholding of tax u/s 195 - fee for technical services (FTS) - the protocol itself makes it clear that the said ‘MFN’ clause “shall apply” in India-Sweden DTAA. -......
June 26, 2018 Case Laws Income Tax

Income earned by the assessee out of investments in securities using specialized professional services of PMS – Kotak Securities Ltd., such income becomes taxable under.....
June 26, 2018 Case Laws Income Tax

Disallowance u/s.40A(3) - cash payment against purchase of old gold ornaments under auction - As per the assessee, identity of the person to whom he had made the......
June 26, 2018 Case Laws Income Tax

Addition u/s. 68 - cash credit - assessee's onus to prove genuineness of the transaction - share capital and share premium - the source of source of source is proved by.....
June 26, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - existence of default - dispute concerning the Principal amounts shown in application as are different from amount given in......
June 26, 2018 Case Laws Service Tax

Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on....
June 26, 2018 Case Laws Service Tax

Business Support Service - sharing of infrastructure with doctors - There is no legal justification to tax the share of clinical establishment on the ground that they......
June 26, 2018 Case Laws Service Tax

Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax.....
June 26, 2018 Case Laws Central Excise

Benefit of exemption - The weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Director of....
June 26, 2018 Case Laws VAT and Sales Tax

Revision of returns - KVAT Act, 2003 - At the risk of repetition, it has to be stated that there is no prohibition in attempting a revision of return after the time......
May 26, 2018 Case Laws Insolvency and Bankruptcy

Insolvency resolution process - exclusion of period of litigation - This is a unique case in which CIRP could not completed with in 270 days. The exceptional......
May 26, 2018 Case Laws Insolvency and Bankruptcy

Insolvency Resolution Process - there are serious doubt with regard to the locus standi of Bhushan Employees as the application has been filed only by Mr. Rahul Sengupta....
May 26, 2018 Case Laws FEMA

Violation of Section 3(a), FEMA - onus to prove - It is settled legal principle that onus of proof, in both civil and criminal law, is on the person who wishes to prove.....
May 26, 2018 Case Laws Service Tax

Valuation - an assessee is liable to pay tax only on the service component - the value of the raw material used in retreading of the tyres need not be included in assessable value - AT
May 26, 2018 Case Laws Service Tax

Where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and....
April 26, 2018 Case Laws GST

Profiteering - Reduction on rate of tax post GST - whether the rate of tax on the car had been reduced post-GST - Authority found that, the benefit of reduction in the......
April 26, 2018 Case Laws Customs

Valuation - import of digital device (media) with contents - the value of the goods must include a value for the contents. - AT
April 26, 2018 Case Laws Customs

Classification of calcium nitrate - mono potassium phosphate - The claim of Revenue for classification under chapter 28 fails to sustain - AT
April 26, 2018 Case Laws Customs

Classification of HP Photo Center Microlab Printer - the Revenue appeal of classification under Chapter 9010 cannot be upheld - AT

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

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F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

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A: Understanding the Importance of FSSAI Certificate Download for Food St...

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