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Highlights / Annotations / Catch Notes For November of 2014

Home Highlights November November 2014 Year 2014

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Showing 101 to 150 of 302 Records

November 22, 2014 Case Laws Customs

Refund of pre deposit directed by this Tribunal - Order not complied with - Commissioner of Customs (Import), Nhava Sheva is directed to show cause as to why contempt......
November 22, 2014 Case Laws Service Tax

CENVAT credit - if a customer did not pay the consideration and the same is written off, the service tax would not be payable but the service as such cannot be......
November 22, 2014 Case Laws Service Tax

Penalties under Sections, 76, 77 and 78 - Issue of SCN u/s 73 - service tax liability along with interest is charged before the issue of show cause notice - Penalty......
November 22, 2014 Case Laws Service Tax

Just because an assessee shows some amount as service tax, collects the same and pays it to Government, if the whole activity is not liable to tax, just because he paid.....
November 22, 2014 Case Laws Central Excise

Denial of registration - When the department having recognised those three as lessees, cannot claim the amount payable by them from the petitioner. If they are not......
November 22, 2014 Case Laws Central Excise

Validity of Tribunal's order - Provisional assessment or not - Tribunal has misdirected itself to consider the issue on a total new plea, which was not canvassed by the....
November 22, 2014 Case Laws Central Excise

Levy of NCCD while allowing area based exemption - Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and......
November 22, 2014 Case Laws Service Tax

Modification of order - Order passed in assessee's absence - if an assessee has made efforts to verify the cause list and their case is not found listed, they cannot be....
November 22, 2014 Case Laws Central Excise

Recovery of Interest – can such interest liability be demanded beyond the normal period of limitation of one year from the date of supplementary invoice under Section......
November 22, 2014 Case Laws Central Excise

Since for getting exemption from paying Central Excise Duty notification under Newsprint Control Order, 1962 is very much essential, mere doing of identical works is not....
November 22, 2014 Case Laws Customs

Whether the refund claim can be entertained when the person asking for refund has not challenged the assessments made finally on the bills of entry - held No - AT
November 22, 2014 Case Laws Service Tax

The principle of law being that where an agreement quantifies the value of materials separately from the value of services rendered, the value of the materials or goods.....
November 22, 2014 Case Laws Service Tax

It is true that the decision of the Tribunal is somewhat brief and it would have been desirable if the Tribunal had given more elaborate facts - however, that by itself.....
November 22, 2014 Case Laws Central Excise

Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC
November 21, 2014 Case Laws Income Tax

Interest on the delayed refund u/s 244A(2) - Section 244A of the Act itself mandates that, if the delay in refund is attributable to the assessee, wholly or in part, it.....
November 21, 2014 Case Laws Income Tax

Addition of valuation of closing stock – The method of accounting cannot be substituted by the AO merely because it is unsatisfactory. - AT
November 21, 2014 Case Laws Income Tax

Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to......
November 21, 2014 Case Laws Income Tax

Failure to deposit PF & ESIC contribution of employees – By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is......
November 21, 2014 Case Laws Income Tax

TDS liability u/s 194LA on the value development rights – surrender of land by owners was voluntary - provisions of Sec. 194LA of the Act applies only when the person......
November 21, 2014 Case Laws Income Tax

Discount of recharge vouchers and prepaid SIM cards allowed to the franchisees – TDS not deducted u/s 194H – recovery provisions u/s 201(1) can be invoked only when loss....
November 21, 2014 Case Laws Income Tax

When there is a specific provision in the Income Tax Rules allowing depreciation at 100% to Vapour Absorption System, the same cannot be denied merely stating that......
November 21, 2014 Case Laws Income Tax

Where the owner of the property exploited the property by leasing out the same and realised income by way of rent, the same was to be assessed under the head "Income......
November 20, 2014 Case Laws Income Tax

Right to use any industrial, commercial or scientific equipment – Royalty u/s 9 or not - DTAA with Netherlands – the amount received by the assessee for hiring out......
November 20, 2014 Case Laws Income Tax

Merely because the assessee undertakes certain activities which may not directly disseminate information or demonstrate modern techniques or methods of agriculture,......
November 20, 2014 Case Laws Income Tax

Entitlement for deduction u/s 10A – in Section 10A, nowhere there is a restriction provided that deduction may be applicable only after registration with STPI or only......
November 20, 2014 Case Laws Income Tax

Bad and doubtful debts written off disallowed – provision for bad and doubtful debts cannot be allowed u/s 36(1)(vii) - AT
November 20, 2014 Case Laws Income Tax

Invocation of section 40A(3) - Octroi was paid to the Ahmedabad Municipal Corporation – Cash payment - payment does not come within the provisions of section 40A(3) read....
November 20, 2014 Case Laws Income Tax

Eligibility for exemption u/s 11 – Application of income - Section 11(1)(a) is pari materia to the third proviso to Section 10(23C)(vi) of the Act and the only......
November 19, 2014 Case Laws Service Tax

Business Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service......
November 19, 2014 Case Laws Central Excise

Whether ‘Remission of duty’ is allowable when goods, cleared from factory without payment of duty for export under Bond, are destroyed due to unavoidable accident before....
November 19, 2014 Case Laws Central Excise

Whether the demands regarding denial of CENVAT credit on Installation and Erection services availed by the appellant are sustainable or not - such services are availed.....
November 19, 2014 Case Laws Central Excise

Denial of refund claim - accumulation of credit - duty free imports and double benefits - manufacture of Polyester Staple Fibre (“PSF”) - Export and DTA clearance - refund allowed - AT
November 19, 2014 Case Laws Central Excise

Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie......
November 19, 2014 Case Laws Central Excise

Jurisdiction of Tribunal - Penalty u/s 11AC - once the provisions of Section 11AC stands attracted and the authority recorded a clear finding that there is an intention.....
November 19, 2014 Case Laws Customs

Confiscation of used tyres u/s 111(d) - Hazardous waste - No clear finding from both the sides that the imported goods are in the nature of used or waste - matter......
November 19, 2014 Case Laws Customs

Waiver of pre deposit - Clandestine removal of goods - raw materials were imported but at the time of visit neither the raw material nor any finished product was found -....
November 19, 2014 Case Laws Income Tax

Applicability of section 40A(3) – Payment made of bottling charges - Rule 14 of the Karnataka Licenses General Condition Rules, 1967 mandates cash payment or not - Held No - HC
November 19, 2014 Case Laws Income Tax

Even if no addition is justified u/s 68 of the Act, addition can be made u/s 69 of the Act in respect of deposit in bank account if the assessee cannot satisfactorily......
November 19, 2014 Case Laws Income Tax

Condonation of delay – delay of 50 days - assessee entertained a belief that as original assessment had been set aside, there was no necessity of challenging revisional.....
November 19, 2014 Case Laws Income Tax

The action of the TPO was not justified at all when Assessee has maintained separate books of account, which was also accepted under the provisions of the Act - there is....
November 18, 2014 Case Laws Service Tax

Balance of Cenvat Credit availed for central excise purpose, after availing exemption under central excise, utilized for payment of service tax - demand raised for......
November 18, 2014 Case Laws Service Tax

Condonation of delay - Bar of limitation - Cargo Handling Service - delay condoned - appeal preferred by the appellant before the Tribunal deserves indulgence to be......
November 18, 2014 Case Laws Central Excise

Rejection of rebate claim on ATF supplied to foreign going Aircraft - refund claim was rejected on procedural infractions, which are condonable. - HC
November 18, 2014 Case Laws Central Excise

Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or......
November 18, 2014 Case Laws Customs

Whether homeopathic medicine imported by the Respondent is liable to Additional Customs Duty (ACD) @ 5% or 1% and 2% as the case may be of the value of import in terms......
November 18, 2014 Case Laws Customs

Denial of refund claim - Unjust enrichment - refund claim of only basic customs duty of ₹ 10,63,065/- would be available to the appellant, as the balance amount......
November 18, 2014 Case Laws Customs

Confiscation of goods - Goods imported under advance license - Act of fraud established - AT
November 18, 2014 Case Laws Income Tax

Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has adopted a possible view, based on legal precedents, and the Commissioner is denuded from exercising his......
November 18, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Non-disposal of application u/s 23AA - the provisions of section 273AA and section 271(1)(c) are independent of each other - therefore,......
November 18, 2014 Case Laws Income Tax

Reassessment u/s 147 - Performance Linked Incentive disallowed – it was a case of change of opinion and the AO has not brought on record any fresh material or......

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