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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 1 to 50 of 594 Records

12 3 4 5........ 12

October 31, 2015 Case Laws Service Tax

Whether Setting up MICR-CPC to attend cheque clearance of Financial Institutions is Banking and Other Financial Services or not? – Cheque clearance activity rendered to.....
October 30, 2015 Case Laws Income Tax

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT Range-6, New Delhi lacks jurisdiction to exercise the functions of the AO and therefore consequently the......
October 30, 2015 Case Laws Customs

Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of "capital goods" given in FTP are......
October 30, 2015 Case Laws Customs

Import of Electrode Grade Calcined Petroleum Coke – The benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in....
October 30, 2015 Case Laws Central Excise

Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture....
October 30, 2015 Case Laws Central Excise

Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers......
October 30, 2015 Case Laws Central Excise

Manufacturing activity or not - preparation of cutlery pack for airlines - They put such items on the tray, along with bread, etc. and these are handed over to the......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment......
October 30, 2015 Case Laws Service Tax

Commercial training or coaching service – Appellant contested SCN on grounds that they are charitable institution and courses conducted by them are of vocational in......
October 30, 2015 Case Laws Service Tax

Stay on Refund of cenvat credit - Definition of 'input service' on banking charges has to be allowed as they are in relation to business of manufacture whether same is......
October 30, 2015 Case Laws Service Tax

Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment......
October 30, 2015 Case Laws Service Tax

Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of......
October 30, 2015 Case Laws Service Tax

Franchise Service – manufacturing activity - Merely because words 'franchise' and 'franchisee' have been used in agreement does not ipso facto mean that as per that......
October 30, 2015 Case Laws Service Tax

Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules, 2004 – 100% EOU – Commissioner (Appeals) did not examine all contracts in order to decide whether the......
October 30, 2015 Case Laws Service Tax

Cenvat Credit - Use of capital goods in providing Airport services – Chassis of motor vehicles were converted into toilet carts and water carts - Used only for cargo......
October 30, 2015 Case Laws Service Tax

Condonation of Delay under Section 14 of Limitation Act, 1963 – Appellant claims to exclude time consumed in disposal of writ petition before Court in computation of......
October 30, 2015 Case Laws VAT and Sales Tax

Back to Back transactions - The shipping vessel places an enquiry for required quantity of HSD with the Petitioner - Petitioner in turn places a back to back purchase......
October 30, 2015 Case Laws VAT and Sales Tax

Inter state sale or intra state sale - movement of levy rice from Yanam in the Union territory of Pondicherry to Kakinada (AP) - The petitioners, rice millers carrying.....
October 29, 2015 Case Laws Income Tax

TDS u/s 194C or u/s 192 - TDS on the amounts paid to the sanitation contractors - there is no contractor contractee relationship but is more in the nature of employee......
October 29, 2015 Case Laws Income Tax

Addition made on account of suppressed production / sales of TMT bars on the basis of electricity unit consumption - no addition can be made in the hands of the......
October 29, 2015 Case Laws Income Tax

Deduction u/s 80IB - amount declared during the course of survey as additional income - assessee is not entitled to the deduction under section 80IB of the Act on the......
October 29, 2015 Case Laws Income Tax

Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per......
October 29, 2015 Case Laws Income Tax

Offences punishable under Section 276B r.w.s. 278B - failure to remit TDS - Though Section 278B of the Act contemplates such vicarious liability, the basic requirement.....
October 29, 2015 Case Laws Income Tax

Depreciation on the written down values of assets after including the gratuity liability taken over - ITAT allowed the claim - The gratuity liability taken over by the......
October 29, 2015 Case Laws Income Tax

Transfer of the property by way of distribution of assets on retirement of two partners - there is no error or illegality in the order of the CIT(A) in allowing the......
October 29, 2015 Case Laws Income Tax

Delays in remittance of TDS amounts - Assessee could never be faulted for delay on the part of the bank or the clearing house, whatever may be the rules governing......
October 29, 2015 Case Laws Customs

Confiscation u/s 111 (b) and (d)- Gold Bars - chemical examiner can only give percentage of gold in gold bars but cannot say whether seized goods are of foreign origin......
October 29, 2015 Case Laws Customs

Recovery of duty credit granted under Served From India Scheme - brand 'Four Seasons' is not an Indian brand - Not permissible for authorities adjudicating claims......
October 29, 2015 Case Laws Customs

Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in......
October 29, 2015 Case Laws Customs

Export of prohibited goods - Agarwood of a plant Acquilaria malaccensis - Seized goods are also neither notified goods nor specified goods under Customs Act, 1962 and......
October 29, 2015 Case Laws Central Excise

Valuation - Inclusion of expenditure in developing the art work and plate making charges - no case is made to indicate that such art work/plates were used in the......
October 29, 2015 Case Laws Central Excise

Cenvat Credit - Storage of input outside the factory - Removal of goods without necessary permission under Rule 8 of CENVAT Credit Rules 2004 - demand of duty with......
October 29, 2015 Case Laws Central Excise

Refund of duty paid earlier on export of goods - same tractors were admittedly brought back in the factory of the appellant and after testing etc. were cleared for......
October 29, 2015 Case Laws Central Excise

Clandestine removal of goods - only basis for the demand of duty is electricity consumption but no comments have been made by the adjudicating authority to demand on the....
October 29, 2015 Case Laws Central Excise

Refund claim - CENVAT Credit - denial of Cenvat credit refund on the ground that supply of goods from one 100% EOU to another 100% EOU will not be considered as......
October 29, 2015 Case Laws Central Excise

Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -......
October 29, 2015 Case Laws Service Tax

Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST - refund denied - AT
October 29, 2015 Case Laws Service Tax

Valuation - Reimbursement Expenses - Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value....
October 29, 2015 Case Laws Service Tax

Liability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - demand set aside - AT
October 29, 2015 Case Laws Service Tax

Liability of Service Tax - Whether the amounts recovered by Appellant from small time internet service provider who took connection from appellant for rendering services....
October 29, 2015 Case Laws Service Tax

Refund of service Tax – Period of limitation - SEZ developer - Date of invoice should not be taken as relevant date thus not found maintainable as there is no such......
October 28, 2015 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013 - Circular
October 28, 2015 Case Laws Income Tax

In case of temporary suspension of business, there is nothing to show that the business has been abandoned permanently and expenditure incurred to keep the business......
October 28, 2015 Case Laws Income Tax

Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is....
October 28, 2015 Case Laws Income Tax

Addition made of the closing balance of the sundry creditors - when the purchases from the parties were accepted and the sales made out of those purchases were not......
October 28, 2015 Case Laws Income Tax

Disallowance out of job work expenses - Though the assessee had provided complete details of the persons doing the job work, including their names and addresses, the......
October 28, 2015 Case Laws Income Tax

Any payment made under lease agreement for use of vehicles partake the character of rent on which tax has to be deducted under the provisions of section 194-I. -......
October 28, 2015 Case Laws Income Tax

Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish....
October 28, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - expenditure toward payment made to employees under Voluntary Separation Scheme - when the assets are in the process of being sold out, the......

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