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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 201 to 250 of 605 Records

1 2 3 456 7 8 9........ 13

January 22, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Export of services or not - technical testing and analysis services - the services rendered by the appellant are in the nature of......
January 22, 2019 Case Laws Service Tax

Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax....
January 22, 2019 Case Laws Service Tax

The demand is on reverse charge basis in terms of Section 66A of the Finance Act and the appellant will be entitled to take the credit of entire service tax and the......
January 22, 2019 Case Laws Service Tax

Classification of activity - process of retreading - Since the issue relates to interpretation and there were divergent views during the relevant period, penalties set......
January 22, 2019 Case Laws Service Tax

Interest on the inadmissible CENVAT credit - credit on capital goods - when full credit was availed instead of 50% of the credit, no interest was required to be paid......
January 22, 2019 Case Laws Service Tax

Time Limitation - demand of Service tax - It is on record that the department has not replied to the clarification sought by the appellants - extended period cannot be......
January 22, 2019 Case Laws Central Excise

Rejection of Settlement Application - rejection on the ground that petitioner not making full disclosure - the requirement that the settlement application shall contain.....
January 22, 2019 Case Laws Central Excise

CENVAT Credit - input services - commission paid to their agents - the Explanation inserted in Rule 2(l) of Rules, 2004 should be declaratory in nature and effective retrospectively.
January 22, 2019 Case Laws VAT and Sales Tax

Attachment of Bank Accounts including cash credit account - when no amount lying in the cash credit account belongs to the petitioner, the question of attaching such......
January 21, 2019 Case Laws GST

Valuation of supply - motor vehicle - inclusion of tax collected at source (TCS) u/s 206C of income tax in the value of goods and services - The authority will not act......
January 21, 2019 Case Laws GST

Classification of goods - rate of tax - Tile Adhesive - Tile Grout - The products in question will be classifiable under Entry 24 of Schedule IV of Notification No.......
January 21, 2019 Case Laws Income Tax

Payment of 3rd installment as per the Income Declaration Scheme, 2016 (IDS) been delayed - These are strong indications that the legislature does not envisage any......
January 21, 2019 Case Laws Income Tax

Treatment of unutilised MODVAT credit, balance as at the end of the year as payment of excise duty - Deduction u/s 43B - Excise duty paid in advance in the Personal......
January 21, 2019 Case Laws Income Tax

Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante......
January 21, 2019 Case Laws Income Tax

Exemption u/s 10(23C) - assessee is a school of “Sanatam Dharma Paracharak Sabha” - when the assessee was running a school for educational purposes and not for earning......
January 21, 2019 Case Laws Income Tax

Addition u/s 68B - acceptance of additions by the assessee contrary to legal position - it cannot be treated as a sale transaction at all being without consideration,......
January 21, 2019 Case Laws Customs

Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle....
January 21, 2019 Case Laws Customs

Duty Drawback - re-export of aircraft - commercial use of engine - requirement of Guaranteed Remittance Declaration - there is no question of Customs Authorities......
January 21, 2019 Case Laws Customs

Refund of SAD - When in one group of appeals arising out of the identical facts, the appellant has been permitted to claim the benefit of refund of 4% SAD on goods sold.....
January 21, 2019 Case Laws Customs

Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore....
January 21, 2019 Case Laws Companies Law

Winding up proceedings - failure to pay dues - It is clear that these are minor glitches that may have arisen while execution of the work. - there is nothing on record......
January 21, 2019 Case Laws FEMA

Stay of penalty imposed - Contravention and allegations against the appellant u/s 6(3)(d) of FEMA - Prima facie it is of the view that the Directorate of Enforcement has....
January 21, 2019 Case Laws Service Tax

Levy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - it is a flat rate of charge to passengers -......
January 21, 2019 Case Laws Service Tax

Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC.....
January 21, 2019 Case Laws Service Tax

Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export....
January 21, 2019 Case Laws Central Excise

Valuation - related party or not - Rule 9 of Valuation Rules - As the Appellant company is incorporated under the Companies Act and only for the fact that the partners......
January 21, 2019 Case Laws Central Excise

Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue in PLA account.
January 21, 2019 Case Laws Central Excise

Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand....
January 21, 2019 Case Laws Central Excise

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of......
January 21, 2019 Case Laws Income Tax

Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara....
January 21, 2019 Case Laws Income Tax

TDS u/s 194C - the assessee was not liable to deduct TDS u/s 194C of the Act where it acted as a facilitator or intermediary between client and truck owner and that......
January 21, 2019 Case Laws VAT and Sales Tax

Penalty u/s 10(A) of the Central Sales Tax Act, 1956 - the utilization of Form-C to import totally unconnected goods, namely, a single electricity generator set and......
January 19, 2019 Case Laws Income Tax

Penalty u/s 271D - receipt in cash being undisclosed income - Loan or advance is a sine qua non or foundational fact for the applicability of the provisions of Section......
January 19, 2019 Case Laws Income Tax

Transfer pricing addition - comparable selection criteria - it should not be assumed that, if a comparable is held to be excludible in one case, it shall always be......
January 19, 2019 Case Laws Income Tax

Co-operative societies engaged in providing credit facilities to its members had in course of business made investments with treasury, bank etc. and earned interest......
January 19, 2019 Case Laws Customs

100% EOU - Import of brass metal scrap containing other impurities without payment of duty as per Notification No.52/2003-Cus - the segregated foreign material cannot be....
January 19, 2019 Case Laws Customs

Imposition of penalty - Mis-declaration of imported goods - Smuggling - penalty cannot be imposed both on the proprietor as well as the firm.
January 19, 2019 Case Laws Customs

Classification of imported goods - hook and eye fastening strip Nylon 60 - goods containing essential character of brassieres or not - the goods are to be classified......
January 19, 2019 Case Laws Service Tax

Jurisdiction - service tax audit - an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into effect.....
January 19, 2019 Case Laws Service Tax

Valuation - activity of re-treading of motor vehicle tyres - reduction of cost of goods on which VAT has paid - Petitioner also adduced documentary proof regarding......
January 19, 2019 Case Laws Service Tax

Valuation - commercial coaching services - non-monetary consideration - amount of concession in the name of scholarship given by the appellant to its various students is....
January 19, 2019 Case Laws Service Tax

Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real......
January 19, 2019 Case Laws Central Excise

Clandestine manufacture and removal - plastic molded chairs - burden of proof to establish that there was clandestine manufacture - seizure of the pen drive -......
January 19, 2019 Case Laws Central Excise

Valuation - quantum of discount to be reduced - appellants are remunerating the re-sellers with 1% trade discount included in the 30% trade discount. The effective trade....
January 19, 2019 Case Laws Central Excise

CENVAT Credit - inputs - cement - filling of the open ore pits with cement was a mandatory prerequisite for the appellant to extract ore - the cement used herein is......
January 19, 2019 Case Laws Central Excise

MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There......
January 19, 2019 Case Laws Central Excise

Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the......
January 19, 2019 Case Laws Income Tax

AO rightly levied the penalty u/s 271 (1)(c) as the assessee has deliberately given inaccurate particulars of income.
January 19, 2019 Case Laws Income Tax

Bogus LTCG - the assessee was not allowed cross-examination of the maker of the statement therefore, the statement of the persons cannot be used against the assessee for....
January 19, 2019 Case Laws Income Tax

Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall.....

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