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Highlights / Annotations / Catch Notes For October of 2016

Home Highlights October October 2016 Year 2016

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Showing 51 to 100 of 399 Records

123 4 5 6........ 8

October 27, 2016 Case Laws Service Tax AT

Cable operator services - there was no suppression or mis-statement on the part of the assessee and such reflection of only commission as the value of the taxable value.....
October 27, 2016 Case Laws Service Tax AT

Refund of cenvat credit - Quantum of refund - wrong calculation adopted by original authority - The eligible refund will therefore required to be re-calculated after......
October 27, 2016 Case Laws Central Excise AT

Reversal of CENVAT - whether the denial of CENVAT credit on the ground that capital goods was found defective and were re-exported by the appellant under bond without......
October 27, 2016 Case Laws Central Excise AT

Exemption to pipes supplied for water treatment plant - the Notification merely talks about the storage facilities and there is no restriction that the water should be......
October 27, 2016 Case Laws Central Excise AT

Valuation - Retail Sale Price u/s 4A or transaction value u/s 4 - supply of Superfine Spray Plaster in bulk from NCC-Maytas for their consumption in construction -......
October 27, 2016 Case Laws Central Excise AT

CENVAT credit - packing materials and insulating materials are used for thermal insulation of the pipes and fittings in order to avoid heat loss - credit allowed - AT
October 27, 2016 Case Laws VAT and Sales Tax HC

Validity of assessment order - mere fact that the demand notice was sent in the year 2016 will not be enough to raise presumption that the order has been ante-dated. - HC
October 26, 2016 Case Laws Income Tax AT

Revision u/s 263 - Since, the assessee failed to appear before the CIT, the CIT cannot presume things which is in the minds of assessee, as such opined that CIT has......
October 26, 2016 Case Laws Income Tax AT

Bogus purchases - Without causing any further enquires in respect of the said purchases, the AO cannot make the addition under section 69C of the Act by merely relying......
October 26, 2016 Case Laws Income Tax AT

Allocation of common expenses between STPI and non-STPI units - The foreign exchange fluctuation can be linked to specific items and how it is not understandable as to......
October 26, 2016 Case Laws Income Tax AT

Prior period expenses - since these expenses/incomes are for the projects completed in the past years but were subjected to final payments to be made to the vendor or......
October 26, 2016 Case Laws Income Tax AT

Having regard to the provisions of section 292B of the Act, mere mention of wrong section in the notice does not vitiate the validity of the very notice issued for......
October 26, 2016 Case Laws Service Tax AT

Classification of shot hole drilling activity - the purposes conducted by the assessee and by their clients the processes are inter-linked, inter-depended and......
October 26, 2016 Case Laws Service Tax AT

Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance......
October 26, 2016 Case Laws Central Excise HC

Validity of order-in-original confirming the demand based on SCN - Whenever arbitrariness is present, equality is absent. Equalities and arbitrariness are strong enemies....
October 26, 2016 Case Laws Central Excise AT

Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment....
October 26, 2016 Case Laws Central Excise AT

Eligibility for exemption under N/N. 6/2006-CE - buses cleared to DMRC - buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of......
October 26, 2016 Case Laws Central Excise AT

Clandestine removal of goods - Even if the transactions on trading were to be found as bogus, the same by itself will not support the confirmation of duty demand as......
October 26, 2016 Case Laws Central Excise AT

Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no......
October 26, 2016 Case Laws Customs AT

Project Import - valuation - drawing and documents for use during construction, erection, assembly etc and know how fees to be included in assessable value? - 10%......
October 26, 2016 Case Laws VAT and Sales Tax HC

Export sale against Form-H - conversion of commercial grade Castor oil to First Special Grade after refining process - merely because some process is carried out on the.....
October 26, 2016 Case Laws VAT and Sales Tax HC

The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the......
October 25, 2016 Case Laws Customs AT

Refund - Period of limitation - delay in filing refund application due to Seizure of goods - the provisions of Section 14 of the Limitation Act, 1963, which provides for....
October 25, 2016 Case Laws Income Tax AT

Whatever may be the reason for confirming part of the amount in assessment, the same does not automatically lead of levy of penalty u/s. 271(1)(c). Assessee can question....
October 25, 2016 Case Laws Income Tax AT

Addition u/s 68 - The loan was also repaid back before the initiation of assessment proceedings - Mere non compliance of summon cannot be the basis to make addition. - AT
October 25, 2016 Case Laws Income Tax AT

Demand of the differential TDS @20% - in case the PAN is invalid or does not belong to the said person by virtue of deeming fiction, it has been stated that he has not......
October 25, 2016 Case Laws Income Tax AT

Registration u/s 12AA and exemption u/s 80G denied - non charitable activities - The service charges were mainly from big companies and, therefore, when these companies.....
October 25, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - price charged by the assessee in international transactions have not been computed in accordance with the provisions contained in section 92C -......
October 25, 2016 Case Laws Service Tax AT

If at all, the service tax paid by a sub-contractor which becomes part of service further provided by the main contractor, the scheme of credit as envisaged by the......
October 25, 2016 Case Laws Service Tax AT

Works contract service - unless it is proved that the work has not commenced etc., before 07.07.2009, the appellants will be entitled to the benefit of unamended provisions. - AT
October 25, 2016 Case Laws Central Excise HC

Levy of education cess and secondary and higher education cess - powers of the central government - business of exploration, development and production of crude oil and.....
October 25, 2016 Case Laws Central Excise AT

MRP based valuation or Transaction value - supply of Cement - industrial/ institution consumers - the sale being direct without any intermediary involved, the criteria......
October 25, 2016 Case Laws Customs HC

Deemed export - the electric power (electricity) is a "consumable" as per para 9.15 of FTP - the petitioner is entitled to have deemed export benefit for its supply from....
October 25, 2016 Case Laws Customs HC

Imposition of Fiscal; penalty - SEZ - achieving of minimum value addition which was a part of the condition contained under the letter of permission - authorities ought.....
October 25, 2016 Case Laws VAT and Sales Tax HC

Whether tax credit paid on purchases of Oxygen Gas and LPG used in cutting hull of the ship during ship breaking/scrapping process is admissible - Held Yes - HC
October 25, 2016 Case Laws VAT and Sales Tax HC

Levy of Penalty - Best judgment assessment - Period of limitation - When a specific contention is raised regarding limitation, it is for the respondents to justify the......
October 24, 2016 Case Laws Income Tax HC

Levy of interest u/s 234A - cash amount seized at the premises of assessee at the time of raid - If an assessee has deposited higher amount of tax than returned tax......
October 24, 2016 Case Laws Income Tax AT

Interest expense - The borrowed amount in question was not utilized by the assessee in its own business, but had been advanced as interest-free loan to its......
October 24, 2016 Case Laws Income Tax AT

Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to......
October 24, 2016 Case Laws Income Tax AT

TDS u/s 194H - Commission - whether the charges deducted by the bank for use of swiping machines for sales through credit card is commission or not - No, not TDS u/s......
October 24, 2016 Case Laws Income Tax AT

Computation of capital gains - Expenditure incurred in connection with transfer of shares - the entire tax liability of the companies cannot be fastened on a single......
October 24, 2016 Case Laws Service Tax HC

Refund of service tax paid - Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the......
October 24, 2016 Case Laws Service Tax AT

Banking or Financial service - collection of taxes and remittance to RBI - services rendered by scheduled bank to RBI - if RBI is exempted from the service tax liability....
October 24, 2016 Case Laws Service Tax AT

Service tax liability - The bill statement indicates about painting of vehicles on lumpsum basis - not taxable as Manpower Recruitment and Supply Agency service - AT
October 24, 2016 Case Laws Service Tax AT

Rental income - consideration from letting of spaces for advertisement - here is no element of fraud or suppression on the part of the appellant-Nagar Palika Praishad -.....
October 24, 2016 Case Laws Service Tax AT

Taxability - whether the appellant is required to pay service tax on the amount of export commission appearing in their trial balance on the debit side (expenditure) -......
October 24, 2016 Case Laws Central Excise AT

SSI exemption - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the......
October 24, 2016 Case Laws VAT and Sales Tax HC

Classification of goods - rate of tax @12.5% or @4% - Every piece of machinery whether part of a plant or not would come within its fold. When we hold that the boat is......
October 24, 2016 Case Laws VAT and Sales Tax HC

Change of constitution of the firm - business of father carried on by son, when father died, without intimation to Department - input credit taken by son reversed - The.....
October 22, 2016 Case Laws Income Tax HC

Acceptance of on-money in purchase of landed property, is relatable to the period relevant to the AY 2013-14. Perhaps only on account of fact that the sale deed was......

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