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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 201 to 250 of 323 Records

October 13, 2014 Case Laws Service Tax

At every stage of rendering service or manufacture of goods, the duty/tax liability has to be discharged and at the subsequent stage the credit of the duty/tax paid is......
October 13, 2014 Case Laws Service Tax

Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are......
October 13, 2014 Case Laws Service Tax

Levy of tax under ‘tour operator service’ and ‘rent-a-cab’ service - transportation of employees of SEZ units to-and-fro from the places of employment within the SEZ -......
October 13, 2014 Case Laws Service Tax

CENVAT Credit - input service - Goods Transport Agency Service - is the assessee entitled to claim Cenvat credit of the service tax paid on the GTA-service even though......
October 13, 2014 Case Laws Central Excise

Condonation of delay - Inordinate delay of 439 days - it is the adequacy of the explanation that matters and not the length of delay - condonation denied - AT
October 13, 2014 Case Laws Customs

Confiscation of goods - Appellant has sent a letter for relinquishing title of the goods after more than ten years of the expiry of the warehousing period - ......
October 13, 2014 Case Laws Income Tax

Validity of Assessment order u/s 143(3) – since the AO failed to serve the notice u/s 143(2) of the Act to the assessee within the stipulated time limit prescribed,......
October 13, 2014 Case Laws Income Tax

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT
October 13, 2014 Case Laws Income Tax

Accrual of capital gain - transfer - Nowhere there is mentioned in the allotment letter that the possession of the plot is given to the prospective buyers - no capital......
October 13, 2014 Case Laws Income Tax

Refund on TDS made - - there is a detailed procedure that has to be followed for the purposes of getting a refund of T.D.S amounts erroneously paid - HC
October 13, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – assessee has bonafide belief in making the claim that gain arising out of sale of agricultural land is exempt from tax - no penalty - AT
October 13, 2014 Case Laws Income Tax

Depreciation - whether an individual asset is put to use in a particular year or not is of no consequence inasmuch as the requirement of law is to establish the use of......
October 12, 2014 Case Laws Service Tax

Denial of CENVAT Credit - prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and.....
October 12, 2014 Case Laws Service Tax

Copyright - Intellectual Property Rights Service - Since copyright is specifically excluded from the IPR service during the relevant time, the question of levy of......
October 12, 2014 Case Laws Service Tax

Valuation of services - Inclusion of various services - electricity charges - running of the office or providing cold storage facilities or for issuing various documents....
October 12, 2014 Case Laws Service Tax

Valuation of service - respondents as C&F Agent are getting a fixed amount on which Service Tax has been paid. Loading and unloading is arranged on behalf of the company....
October 12, 2014 Case Laws Service Tax

Cenvat Credit - input services - definition of input service has to be interpreted in the light of the requirement of the business and it cannot be read restrictively so....
October 12, 2014 Case Laws Service Tax

Scientific and Technical Consultancy Services - Services are rendered by public funded institutions or private agencies - service rendered by the respondent in this case....
October 12, 2014 Case Laws Central Excise

100% EOU - DTA clearance - Education Cess taken into account while computing the CVD element of the customs duty - there is no need to include the cess again on the......
October 12, 2014 Case Laws Central Excise

Whether use of power in handling raw materials would disentitle them of the duty exemption given to non-power operated units vide Notification No. 28/96-CE dated......
October 12, 2014 Case Laws Central Excise

Demand of interest - reversal of input as such - If the inputs entering into premises of the manufacturer vanishes on the next day by clearance as such, certainly......
October 12, 2014 Case Laws Customs

Import of pre-casted line pipes - The said pipes were required to be installed for water injection to augment oil production. - since the pipe lines are used/consumed.....
October 12, 2014 Case Laws Customs

Classification - import of Bakery Shortening - Fats and oils are essential ingredients in nearly all bakery products. Actually common fats used in bakery product are......
October 12, 2014 Case Laws Customs

Interest on delayed refund - it was the duty of the department to grant refund at least within three months from the date of judgment of the Supreme Court. - HC
October 12, 2014 Case Laws Income Tax

TPA - issue of shares at a premium by the Petitioner to its non resident holding company does not give rise to any income from an admitted International Transaction –......
October 11, 2014 Case Laws Income Tax

The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory......
October 11, 2014 Case Laws Income Tax

Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament......
October 11, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) - Two contigoues flats purchase by buyers is only one residential unit which were having built up area more than 1000 sq. ft. or not - assessee is....
October 11, 2014 Case Laws Income Tax

Unexplained cash credits u/s 68 – Out of the 23 parties, notices received back unserved in case of 22 parties, because of the reason that the persons were not available....
October 11, 2014 Case Laws Income Tax

Assessment u/s 153A – AO has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also.....
October 11, 2014 Case Laws Income Tax

Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – Difference in value of shares alloted at concessional rate – Tribunal was rightly was of the view that as long as....
October 10, 2014 Case Laws Service Tax

Business Auxiliary Service - Suppression of facts - Merely uttering the words 'bonafide belief' is not enough for its quasi judicial acceptance. The appellants have to.....
October 10, 2014 Case Laws Service Tax

Waiver of pre deposit - services provided in a SEZ by sub-contractor - On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to......
October 10, 2014 Case Laws Central Excise

Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the......
October 10, 2014 Case Laws Customs

Seizure of goods - Unlawful import of goods - When they did not claim the ownership of the goods, their plea that the goods were not of Chinese origin is of no avail to them - AT
October 10, 2014 Case Laws Customs

Classification - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into......
October 10, 2014 Case Laws Income Tax

Expenses on establishing Green Belt and depreciation - expenditure incurred for arranging the Green Belt by the assessee be treated under the heading of plant and machinery - HC
October 10, 2014 Case Laws Income Tax

Before ordering the valuation of any property by independent Valuer in respect of an assessee, who maintained books of account, the AO must express his lack of......
October 10, 2014 Case Laws Income Tax

Withdrawal of registration of Trust – For cancellation of registration, the specific provision U/s 12AA is provided - CIT was no right to withdraw the registration of......
October 10, 2014 Case Laws Income Tax

Association of persons (AO) or co-ownership – It needs verification as to how the refund is granted to the individual with the same PAN Card when the PAN card is......
October 10, 2014 Case Laws Income Tax

Penalty levied u/s 271(1)(c) – the disallowance of carry forward of the long term capital loss was on technical ground and not on account of any concealment of any......
October 10, 2014 Case Laws Income Tax

Accrual of interest - if the assessees had advanced interest bearing funds as interest free advances, the interest paid by the assessees towards such borrowed funds......
October 10, 2014 Case Laws Income Tax

Royalty u/s 9(1)(iv) – Article 13 of Indo-French DTAA – Consideration received from distribution agreement - Whether news reports and photographs could be subject matter....
October 10, 2014 Case Laws Income Tax

Solely relying upon the seized document marked as Annexure addition could not have been made by the AO when the evidences brought on record clearly indicate that the......
October 10, 2014 Case Laws Income Tax

The fixed deposit receipts being business assets, there was no reason as to why interest income earned from such fixed deposit receipts could not be assessed as business....
October 9, 2014 Case Laws Service Tax

CENVAT Credit - cross utlisation of credit for the payment of service tax whereas availed in relation to manufacturing activity - prima facie case is against the assessee - AT
October 9, 2014 Case Laws Service Tax

Rectification of mistake - the date of raising the invoice is considered as the relevant date. The other possibility would be to consider the date of taking the credit.....
October 9, 2014 Case Laws Service Tax

Services of facilitating issue of the said GDRs - services received from abroad - services received by the appellant is covered by the scope “Banking and other financial....
October 9, 2014 Case Laws Service Tax

Business Auxiliary services provided by the assessee to their Singapore parent company was delivered outside India as such was used there and is covered by the......
October 9, 2014 Case Laws Service Tax

Maintainability of appeal - When the High Court has in clear terms ruled that appeal lies, the Commissioner under Article 227 of the Constitution of India, had no......

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