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Highlights / Annotations / Catch Notes For October

Home Highlights October

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1 ....76 77 78 798081 82 83 84........ 125

October 26, 2016 Case Laws Service Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......
October 22, 2016 Case Laws Income Tax

Levy of penalty u/s 271 (1)(c) - Explanation 4 to section 271(1)(c) is clarificatory and not substantive and would apply even to assessment year prior to April 1, 2003,.....
October 22, 2016 Case Laws Income Tax

There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if....
October 22, 2016 Case Laws Income Tax

Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order....
October 22, 2016 Case Laws Income Tax

Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny......
October 22, 2016 Case Laws Income Tax

Seeking stay of recovery proceedings - sick industrial unit - seeking protection - failure to discharge TDS liability - the actual injury or alleged threat to the......
October 22, 2016 Case Laws Service Tax

Composite services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of......
October 22, 2016 Case Laws Service Tax

The amount of service tax paid on the transportation of the empty containers from yard to factory for stuffing of the export goods and return of the empty container is......
October 22, 2016 Case Laws Central Excise

Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of......
October 22, 2016 Case Laws Central Excise

Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT
October 22, 2016 Case Laws Central Excise

An appeal by the assessee - Tribunal has discretion to refuse or to admit the appeal in respect of order referred to clause (b) or Clause (c) or clause (d) where amount.....
October 22, 2016 Case Laws Customs

Recovery of benefit Focus Product Scheme (FPS) - DGFT has powers to issue a circular / clarificatrion - However, a clarification cannot run counter to the plain......
October 22, 2016 Case Laws VAT and Sales Tax

Input tax credit - Items of the electronic gadgets or mobile or drinking water are required for the incidental activity of the principle object of manufacture or trading....

1 ....76 77 78 798081 82 83 84........ 125

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