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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 1 to 50 of 738 Records

12 3 4 5........ 15

November 30, 2013 Case Laws Central Excise

A countrywide web of dummy companies has been woven for defrauding the Revenue and this case is only a tip of the iceberg of a much bigger cenvat credit fraud - AT
November 30, 2013 Case Laws Central Excise

Non-payment of differential duty, which would have been refunded to the assessee on account of export of the goods under rebate, results in revenue neutrality and thus,.....
November 30, 2013 Case Laws Central Excise

Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial.....
November 30, 2013 Case Laws Service Tax

The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from......
November 30, 2013 Case Laws Service Tax

Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT
November 30, 2013 Case Laws Service Tax

CENVAT Credit of service tax paid of GTA service - In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place......
November 30, 2013 Case Laws Service Tax

Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT
November 30, 2013 Case Laws Service Tax

Refund of service tax in case of Export of goods - Notification No.41/2007 - Bar of limitation to be computed from the date of payment of ST where ST has been paid under....
November 30, 2013 Case Laws Service Tax

Commercial Training and Coaching Services - Exemption under Notification No.24/04-ST dated 10.09.2004 - Vocational training institute - aircraft maintenance engineer......
November 30, 2013 Case Laws Service Tax

Whether appellant is entitled to the Service Tax credit of Service Tax paid by the appellant on the personal insurance of its employees - credit allowed for the period......
November 30, 2013 Case Laws Customs

Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT
November 30, 2013 Case Laws Customs

Cars were imported in contravention of the condition that the car should have been imported from the country of manufacture and the cars were rightly confiscated under......
November 30, 2013 Case Laws Customs

Refund of SAD in terms of Notification No. 102/2007 - when the credit of duty paid car is not allowable, substantive benefit of exemption Notification should not be......
November 30, 2013 Case Laws Customs

Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and......
November 30, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS - The receiver of lease rent has filed the returns of income belatedly subsequent to the impugned proceedings -......
November 30, 2013 Case Laws Income Tax

Just because an assessment u/s 153(3) has not been made or no scrutiny has been made, the income of the minor could not be disbelieved, when the interest was clubbed in.....
November 30, 2013 Case Laws Income Tax

Yield of paddy - estimation of income - It is clear that the yield shown by the assessee is definitely on the lower side - addition confirmed - HC
November 30, 2013 Case Laws Income Tax

Subvention payment - amount received from parent company - If the financial assistance is extended to run business more profitably or to meet recurring expenses, such......
November 30, 2013 Case Laws Income Tax

Depreciation on goodwill – assessee purchased the business lock stock and barrel and has shown the value of the goodwill right from the acquisition onwards -......
November 30, 2013 Case Laws Income Tax

Coercive recovery proceedings where stay application is pending - AO has misused its power - Revenue should refund the entire amount to the assessee within 10 days from.....
November 30, 2013 Case Laws Income Tax

Notional Rental income of house property - assessee was not carrying out any business, but he was in occupation of the property - the same is taxable u/s 22 - for......
November 30, 2013 Case Laws VAT and Sales Tax

Exemption of tax u/s 4-A of the UPTT - whether the unit is self-financed or it is financed by any financial institution - application for loan was applied before seeking....
November 30, 2013 Case Laws Companies Law

Maintainability of Petition u/s 138 of Negotiable Instruments Act at Mumbai - Power of Magistrate to recall process of summons u/s 201 of Criminal Procedure Code - appeal allowed - SC
November 29, 2013 Case Laws Central Excise

Applicability of Rule 6(2) and 6(3) - appellant has not taken any credit in respect of input services attributable to the traded goods - violating the provisions of Rule....
November 29, 2013 Case Laws Central Excise

Remission of duty under Rule 21 – Reversal of Cenvat Credit - There is nothing in this sub-rule 5 (C) of Rule 3, from which it can be concluded that it has retrospective effect - AT
November 29, 2013 Case Laws Central Excise

Benefit of SSI Exemption – the brand name ‘AVON’ is being used by the partnership concerns of the same family - If a brand name is not owned by any particular person,......
November 29, 2013 Case Laws Central Excise

Demand of Interest on differential duty - there is no limitation period - The show cause notices issued in these cases, even if invoking Section 11A, have to be treated.....
November 29, 2013 Case Laws Central Excise

Marketability of Goods – optical transmission equipment - clearance for Field Replacement/ Advance Field Replacement/ Rework and Demo - Held as marketable - valuation......
November 29, 2013 Case Laws Central Excise

Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition....
November 29, 2013 Case Laws Service Tax

Club or Association Services - Collection of daily charges for spa and entry fees for Tantra - Services provided to annual members as well as daily visitors - prima......
November 29, 2013 Case Laws Service Tax

There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. - No demand, no penalty - AT
November 29, 2013 Case Laws Service Tax

Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input....
November 29, 2013 Case Laws Service Tax

Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got......
November 29, 2013 Case Laws Service Tax

Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - AT
November 29, 2013 Case Laws Service Tax

Business Auxiliary Service - Grinding of wheat into wheat products - conversion of ‘wheat’ into ‘wheat products’ like maida, suji etc., amounts to manufacture - stay granted - AT
November 29, 2013 Case Laws Service Tax

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said......
November 29, 2013 Case Laws Service Tax

Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and......
November 29, 2013 Case Laws Customs

Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - AT
November 29, 2013 Case Laws Customs

Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh - AT
November 29, 2013 Case Laws Customs

Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking.....
November 29, 2013 Case Laws Income Tax

Interest on enhanced compensation - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till the....
November 29, 2013 Case Laws Income Tax

Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to......
November 29, 2013 Case Laws Income Tax

Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC
November 29, 2013 Case Laws Income Tax

Re-assessment u/s 147 - If the assessee wanted to challenge and question that the information received from the DIT as not specific or vague, such plea or contention......
November 29, 2013 Case Laws Income Tax

The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal......
November 29, 2013 Case Laws Income Tax

Approval as an educational institution u/s 10(23C) (vi) – The application for exemption for the F.Y. 2012-13 was filed before 30.09.2013 -Technically it should have......
November 29, 2013 Case Laws Income Tax

The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to......
November 29, 2013 Case Laws Income Tax

Interest on amount in P.D. account – The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals) - revenue directed to pay the interest on the....
November 29, 2013 Case Laws Income Tax

Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 – Held yes - HC
November 29, 2013 Case Laws Income Tax

Valuation of stock – discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee's income is to be assessed not on the basis......

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