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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 1 to 50 of 625 Records

12 3 4 5........ 13

October 31, 2018 Case Laws GST

Rate of GST - The product ‘Militry Malai Mithai’ as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’....
October 31, 2018 Case Laws GST

Interest on delayed refund - tax paid in respect of exported goods - section 16 of IGST Act - mismatch of invoices - Adjudicating authority to apply his mind independently
October 31, 2018 Case Laws GST

Profiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - applicant could not establish profiteering for want of credible evidence
October 31, 2018 Case Laws GST

Profiteering - benefit of reduction in the GST rates not passed to customers - Amway Business Owners (ABOs). - Petitioner could not establish profiteering for want of......
October 31, 2018 Case Laws Income Tax

Royalty V/S fee for technical service - All products, design of the engines and vehicles are supplied by the assessee. On completion all the drawings are also delivered.....
October 31, 2018 Case Laws Income Tax

Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were......
October 31, 2018 Case Laws Income Tax

Disallowance of provision for warranty & maintenance expenses - it was for the Revenue to have brought incriminating material/evidences to demolish the basis of......
October 31, 2018 Case Laws Income Tax

Taxability of Gift u/s 56 - the issue of gift of Indian Millennium Deposit certificate is not taxable in the hands of the assessee who received the same upon gift and......
October 31, 2018 Case Laws Income Tax

Capital Gains - Nature of payment to execute an order of eviction - payment to evict an unauthorized occupant can be treated as cost of improvement
October 31, 2018 Case Laws Income Tax

Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and......
October 31, 2018 Case Laws Customs

Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit......
October 31, 2018 Case Laws Customs

Valuation - Department has not produced any evidence to show that the relationship between the parties has influenced the price. Therefore, the reasons for rejecting the....
October 31, 2018 Case Laws Customs

Non-payment of export duty at the time of export - relevant date of export - whether date of export is the date of let export order or not? - the date of export should......
October 31, 2018 Case Laws Customs

Anti-Dumping duty - import of Uncoated Copier Paper - data provided by the petitioner rejected by the Designated Authority while determining margin of dumping - record......
October 31, 2018 Case Laws Customs

Reimbursement of CST under FTP - the condition sought to be read or imposed through the procedure laid down in Hand Book of Procedures could not override the provisions.....
October 31, 2018 Case Laws Service Tax

Attachment of properties - Orders for attachment of bank account vacated - However, recovery notices or attachment of the flat belonging to the Petitioner's Director......
October 31, 2018 Case Laws Service Tax

Lack of judicial discipline - errant public servant - The cost is quantified at ₹ 1 lakh imposed on Commissioner of Service Tax (Appeals) from his personal funds......
October 31, 2018 Case Laws Service Tax

Recovery of service tax dues - the Department is empowered to recover the dues of service tax of respondent No.4 from the present petitioner, who had purchased the......
October 31, 2018 Case Laws Service Tax

Validity of show cause notice - the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties - notice stayed.
October 31, 2018 Case Laws Service Tax

Rejection of Refund claim without issuing show cause notice - Mere presence of the appellant before the Adjudicating Authority during the course of hearing does not......
October 31, 2018 Case Laws Service Tax

Rejection of Refund claim without issuing show cause notice - Even if a party has waived the show cause notice, it will not absolve the department’s statutory liability.....
October 31, 2018 Case Laws Service Tax

Extended period of limitation - Inasmuch as, profit and loss account is a public document and reflection of the entire facts in the said documents cannot lead to the......
October 31, 2018 Case Laws Service Tax

Tour Operator Service - the activity of the appellant has mentioned that collection of amount for any tour is merely a booking activity. Any demand under the guise of it....
October 31, 2018 Case Laws Central Excise

CENVAT Credit - input services - construction of warehouse within the factory premises - The warehouse being prior to the place of removal, the service tax paid on......
October 31, 2018 Case Laws Central Excise

Tribunal’s order in the appellant’s own case has attained finality as the department has not challenged the said order. Therefore, even though there is contrary view......
October 31, 2018 Case Laws VAT and Sales Tax

Denial of downloading and issuance of 'C' declaration forms - post GST situation - purchase of petroleum products at concessional rate - petitioners permitted to......
October 31, 2018 Case Laws VAT and Sales Tax

Liability of Entry tax - SIM cards can be termed as ‘goods’ for the purposes of Entry Tax as the same is being used and consumed in order to provide service to the......
October 30, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- - reg
October 30, 2018 Case Laws GST

Transitional Credit - validity of period of limitation under GST - The statute in any manner do not violate Article 14 or 19(1)(g) of the constitution
October 30, 2018 Case Laws GST

Classification of supply - The entire gamut of the activities of the appellant can be considered as composite supply of the intermediary services and accounting......
October 30, 2018 Case Laws GST

Classification of suppy - The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a......
October 30, 2018 Case Laws Income Tax

Diversion of income under a revocable transfer or arrangement - section 60 - transfer of "income" without the "transfer of the asset" - the arrangement was made to avoid....
October 30, 2018 Case Laws Income Tax

Failure to file return of income of company - Offence u/s 276CC read with Section 278B of IT Act - criminal complaint - the directors are also equally responsible for......
October 30, 2018 Case Laws Income Tax

MAT - Interest u/s 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 30, 2018 Case Laws Income Tax

Income on betting - Set-off of busniss loss against betting and gambling income - Total winnings from betting of the assessee should be brought to tax at the rate of 40%....
October 30, 2018 Case Laws Income Tax

Revision u/s 263 - denial of claim of exemption U/s 11 - payments of rent in violation of Section 13(1)(c) - income of the medical shop from the hospital premises -......
October 30, 2018 Case Laws Income Tax

Exemption u/s 11 - claim of set off of brought forward expenses and carry forward of current year expenditure incurred in excess of its income for setting off against......
October 30, 2018 Case Laws Service Tax

Classification of services - The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the......
October 30, 2018 Case Laws Service Tax

Scope of SCN - The mention of this activity as BAS in the final para of show cause notice is nothing more than a typographical error as the show cause notice is......
October 30, 2018 Case Laws Central Excise

Scope of amendment - what would be the meaning of the word 'substitute' - the 'substitution' of rule by way of an amendment - the said amendment is retrospective in nature.
October 30, 2018 Case Laws Central Excise

Demand of differential Duty - Revenue has only wasted its energy when there is no revenue loss and therefore, unjustifiably extended the larger period of limitation, for nothing.
October 30, 2018 Case Laws Central Excise

CENVAT credit - capital goods taken on lease - whether the appellant being the lessee of the capital goods, was eligible to avail CENVAT Credit? - Held Yes
October 30, 2018 Case Laws Companies Law

As admittedly the winding up proceedings has been admitted and ordered for winding-up of the respondent- ‘Corporate Debtor’, we hold that the question of initiation of......
October 30, 2018 Case Laws Companies Law

Winding up petition - failure to pay the debts - The attempt of the respondents to claim that there is a bona-fide dispute regarding the payment payable for the singur......
October 30, 2018 Case Laws Customs

Restriction on duty free import - Once the imported goods are covered under the description, quantity as mentioned within the overall CIF value allowed in the DFIA,......
October 30, 2018 Case Laws Customs

Refund of SAD - The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year - Commissioner(Appeals) has......
October 30, 2018 Case Laws Customs

Valuation of imported goods - Revenue neutrality - the liability to pay would arise at the time of import but the said credit can be used only after the plant is......
October 30, 2018 Case Laws Central Excise

CENVAT Credit - inputs - cement - Without filling of the ore pits the appellant was statutorily, not in position to extract the ore, i.e. the final product thus the use.....
October 29, 2018 News GST

Goods and Services Tax Council – Journey so far - GST Council met 30 times, took 918 decisions since its Constitution - 96% of decisions already been implemented through....
October 29, 2018 Case Laws GST

Large scale of bogus billing activities - Validity of provisional orders of attachment - By freezing the petitioner's bank accounts and attaching the properties, the......

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