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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 5051 to 5100 of 6237 Records

1 ....98 99 100 101102103 104 105 106........ 125

October 15, 2014 Case Laws Service Tax

Sub-contractors are also liable to pay service tax, notwithstanding the fact that the main contractor might have discharged the service tax liability. - prima facie case....
October 15, 2014 Case Laws Central Excise

Denial of refund claim - short supply of goods - whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved....
October 15, 2014 Case Laws Central Excise

Levy of duty on quality control samples - preserved samples - control samples retained in factory is not liable to duty if proper account is maintained. - AT
October 15, 2014 Case Laws Central Excise

Classification of goods - prima facie after amendment to 48 by Chapter Note 14, the ATM Rolls would merit classification under Chapter 48 and prior to amendment the......
October 15, 2014 Case Laws Central Excise

Cenvat credit - Receipt of rejected goods - prescribed records - it is not the case of the department that the records maintained are not sufficient but it is their......
October 15, 2014 Case Laws Customs

100% EOU - there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and......
October 15, 2014 Case Laws Companies Law

Priority of Crown debts - whether the lien under Rule 43 is a statutory lien or is a lien arising out of agreement does not make much of a difference as the Stock......
October 15, 2014 Case Laws Income Tax

Whether the expenses incurred on advertisement and publicity incurred wholly for the benefit of the assessee or it benefited the principal who was an associated......
October 15, 2014 Case Laws Income Tax

Expenses on prototype development expenses u/s 36(1)(iv) - Revenue or Capital expenses - The test of enduring benefit is not a certain or conclusive test and it cannot.....
October 15, 2014 Case Laws Income Tax

Provision for liquidity damages disallowed - The liability crystallized with the occurrence of event of delay in the execution of contract - deduction of claim allowed as accrued - AT
October 15, 2014 Case Laws Income Tax

100% EOU - None of the Government authority has disputed that the assessee has not started commercial production on that date - the assessee is entitled for exemption......
October 15, 2014 Case Laws Income Tax

On the basis of the material which was available at the time of the assessment, re-opening of the assessment, will not be permissible as the reasons cannot be regarded......
October 15, 2014 Case Laws Income Tax

Exemption u/s 10A – t only the assessee knows whether it was expansion or a new undertaking and having led the department to accept that it is an expansion it cannot now....
October 15, 2014 Case Laws Income Tax

Arm's Length Price adjustment on international transaction – selection of comparable - if abnormal loss making companies are excluded abnormal profit making companies......
October 15, 2014 Case Laws Income Tax

Deduction u/s 80P – it cannot be said that the Assessee society was not carrying on banking business as it was accepting deposits from the persons who have no voting......
October 14, 2014 Case Laws Service Tax

So long as Sahara India TV Network is a part and parcel of Sahara India Commercial Corporation Ltd. and they have received consideration for services rendered by the......
October 14, 2014 Case Laws Service Tax

Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - prima facie case is in favor of assessee - stay granted - AT
October 14, 2014 Case Laws Service Tax

CENVAT credit - Input service - service of preparing Techno-Economic feasibility of rehabilitation of the factory proposed by BIFR had been received by the appellant......
October 14, 2014 Case Laws Central Excise

Interest demand - Delay in payment of duty - Liability to pay interest would accrue, even in the case of provisional assessment where the short payment of duty was made.....
October 14, 2014 Case Laws Central Excise

Demand u/s 11D - subsequent upward price revision and the goods were sold from the depot at a higher price - What happened to the goods subsequently does not influence.....
October 14, 2014 Case Laws Central Excise

Classification of “Rexona” under Chapter sub-heading No. 3401.00 or under 3307.30 - prima facie view at this stage that the applicant’s products are classifiable under.....
October 14, 2014 Case Laws Central Excise

Cenvat Credit - emergence of waste - there cannot be a demand to reverse any Cenvat credit for the reason that a part of the input is covered in the waste that arises - AT
October 14, 2014 Case Laws Customs

Authorization to be submitted by the courier agencies - prima facie, the demand can be limited only for a period of one year prior to issue of show cause notice, if......
October 14, 2014 Case Laws Customs

Duty drawback claim - The export of imported machines by carrying out mere reconditioning / refurbishing operation without complying with substantial requirements of......
October 14, 2014 Case Laws Income Tax

As the assessee has stated that the plant and machinery has never been used in the hotel right from the beginning, such plant & machinery cannot be considered as part of....
October 14, 2014 Case Laws Income Tax

TDS on amount of excise duty - Since the amounts are paid to the Government directly by assessee company - The question of covering the amounts under 194C does not arise - AT
October 14, 2014 Case Laws Income Tax

Treatment of special bonus expenses u/s 37(1) – the shareholders agreement is the basic document for determining the allowability or otherwise of the expenditure......
October 14, 2014 Case Laws Income Tax

At the relevant point of sale of the land in question, the surrounding area was totally undeveloped and except mere future possibility to put the land into use for......
October 14, 2014 Case Laws Income Tax

The assessee is not formed by splitting up or transfer to a new business and got registration even since 2002, the fact that it has been in existence ever since 1999,......
October 14, 2014 Case Laws Income Tax

Addition on account of fall in GP - The AO has not invoked section 145(3) in its terms - Therefore, fall in G.P. rate cannot be made a reason for involving section 145(3) - AT
October 14, 2014 Case Laws Income Tax

Without bringing on record any material or information in support of the estimate of household expenses made by the AO, no such addition can be made as it amounts to......
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......

1 ....98 99 100 101102103 104 105 106........ 125

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