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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 51 to 100 of 538 Records

123 4 5 6........ 11

November 27, 2015 Case Laws Service Tax

Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -......
November 27, 2015 Case Laws Service Tax

Levy of interest and penalty on reversal of CENVAT credit - they had only taken the CENVAT credit erroneously but had sufficient balance in their account of CENVAT......
November 27, 2015 Case Laws Service Tax

Refund claim - Bar of limitation - Respondent filed refund claim consequential to the dropping of demand under adjudication order dated 27/11/2009 within 3 months - refund allowed - AT
November 27, 2015 Case Laws Service Tax

CENVAT credit on steel items used for fabrication and erection of hoardings, central medians, bus shelters and unipoles which are erected for fixing advertising......
November 27, 2015 Case Laws Service Tax

Valuation - to claim exemption under Notification No.12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit.....
November 27, 2015 Case Laws Central Excise

Destruction of the sample - Only for the sake of absence of a column mentioning the date of destruction of the sample, without there being any finding as to clearance......
November 27, 2015 Case Laws Central Excise

Imposition of penalty u/s 11AC - differential duty was paid suo motu as pointed out by the Audit Team without disputing liability - Clearance of goods to sister concern.....
November 27, 2015 Case Laws Central Excise

Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical....
November 27, 2015 Case Laws Central Excise

Refund claim u/r 5 of unutilized Cenvat Credit - appellant has debited the amount in the Cenvat credit account on 01.07.2003 i.e. on the date of filing of the refund......
November 27, 2015 Case Laws Central Excise

Excess material found during search in the premises of Job worker - provisions of Rule 15 of Cenvat Credit Rules, 2004 and Rule 25 of Central Excise Rules, 2002 are not.....
November 27, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - That burden cannot be deemed to have been discharged merely by saying that the price of the final products reduced after......
November 27, 2015 Case Laws Customs

Imported of goods as ‘private personal property’ or import to warranty replacement by companies or commercial organization - Benefit of exemption Notification No.......
November 27, 2015 Case Laws VAT and Sales Tax

Disallowance of the claim of Input Tax Credit (ITC) - pre-requisite for denying ITC under Section 18 - This would place an exempted manufacturer-dealer at a......
November 27, 2015 Case Laws VAT and Sales Tax

DST - The imposition of penalty is not automatic even assuming that the reassessment was justified. The fact that there was a dissenting opinion by one of the Members of....
November 27, 2015 Case Laws VAT and Sales Tax

Reopening of assessment - Delhi Sales Tax - A mistake in the original assessment will not by itself constitute a justification for reopening of the assessment......
November 27, 2015 Case Laws VAT and Sales Tax

Classification of goods under Assam VAT - ayurvedic medicines or cosmetics and toilet preparations - when some goods which are drugs and medicines in their primary use......
November 26, 2015 Case Laws Service Tax

Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import......
November 26, 2015 Case Laws Central Excise

Denial of benefit of captive consumption Notification No.67/95-CE dt. 16-3-1995 - t appellant did not use oxygen produced in the manufacture of Sulphuric Acid.......
November 26, 2015 Case Laws Central Excise

Valuation - merely because buyers are interconnected undertakings it is not sufficient to hold that the companies are related persons. - AT
November 26, 2015 Case Laws Customs

Denial of import duty benefit equivalent to 2% of FOB value of exports - Focus Products Scheme [FPS] - the decision cannot be reversed at a later point of time by......
November 26, 2015 Case Laws Customs

Levy of SAD where basic customs duty and countervailing duty is exempt under Notification No. 54/2003-Cus dated 01.04.2003 on the strength of the duty-free service......
November 26, 2015 Case Laws VAT and Sales Tax

Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of.....
November 25, 2015 Case Laws Service Tax

Relevant date for payment of service tax where services are provided to Associate Enterprises - accrual basis or receipt basis - Scope of ection 67(4) - If Revenue's......
November 25, 2015 Case Laws Service Tax

Determination of refund claim of unutilized cenvat credit - Rule 5 of Cenvat Credit Rules, 2004 - calculation as per the formula taken by Commissioner(Appeals) is just,....
November 25, 2015 Case Laws Service Tax

Small service provider exemption upto 10 lakhs - clubbing of clearance - another proprietorship firm run by the son of the assessee - clubbing cannot be made without......
November 25, 2015 Case Laws Service Tax

CENVAT Credit - One of the principles followed for allowing the benefit of cenvat credit is that it should form the cost of manufacture of input, output and final......
November 25, 2015 Case Laws Service Tax

IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT
November 25, 2015 Case Laws Service Tax

The persons deputed for compliance review and strengthening of computer, customers work relating to NSE, front office systems and processes etc. As the services which......
November 25, 2015 Case Laws Central Excise

The High Court is correct in saying that an assessee who pays the delayed amount of duty after 100 days is to be on the same footing as an assessee who pays the duty......
November 25, 2015 Case Laws Central Excise

100% EOU - Valuation - it is clear that in the absence of actual sales in the wholesale market, when goods are captively consumed and not sold, Rule 8 of the Central......
November 25, 2015 Case Laws Central Excise

Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground......
November 25, 2015 Case Laws Central Excise

Availment of CENVAT Credit - merely because the penalty has been notionally imposed on all the assessees, does not mean that the Tribunal's earlier conclusion, and by......
November 25, 2015 Case Laws Central Excise

SSI Exemption - Valuation - clubbing of clearances - inclusion of value of clearances - Dummy units - Non Speaking order - The authority concerned is directed to issue......
November 25, 2015 Case Laws Customs

Conversion of Bill of Exports from DFIA to Drawback - The circular issued by the Board goes beyond the Rules as section 149 of the Customs Act clearly permits amendment.....
November 25, 2015 Case Laws Customs

Valuation - determination of transaction value - related person - even though buyer and seller are related it is established by the SVB order that the price has not......
November 25, 2015 Case Laws VAT and Sales Tax

Challenge to the luxury tax is levied on the hospitals - any facility like the air-conditioner and television provided to the patient or his attendant in a private......
November 25, 2015 Case Laws Income Tax

Loss in respect of renunciation of rights to subscribe to partly convertible debentures (hereafter ‘PCD’) - the income received by the Assessee from sale of shares of......
November 25, 2015 Case Laws Income Tax

Question whether the valuation of goodwill is appropriate - calculation of the intangible and deprecation thereon - ITAT has rejected the view that the slump sale......
November 25, 2015 Case Laws Income Tax

Rejection of books of accounts - The explanation added by way of Notes to the Accounts was not taken note of by the ITAT when it came to the conclusion that the......
November 25, 2015 Case Laws Income Tax

TCS u/s 206C - Not collection of tax at source on Old and used plates, Non-excisable (exempted) like furniture, wood, etc., Trading of scrap (melting) and High seas sale....
November 25, 2015 Case Laws Income Tax

Short deduction of TDS - TDS on perquisite / Salary - Revenue has been unable to explain how the free inter-airline tickets provided to the employees of the Assessee by.....
November 25, 2015 Case Laws Income Tax

Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market......
November 25, 2015 Case Laws Income Tax

Disallowance of payment u/s 43B - Explanation 3C only prohibits an assessee for recognizing the actual payment of interest by converting its interest into loan or......
November 25, 2015 Case Laws Income Tax

Income from offshore services - taxability - the income from offshore services, though chargeable u/s 9(1)(vii) but exempt under the DTAA, cannot be charged to tax in......
November 24, 2015 Case Laws Service Tax

Demand of service tax - authorized service station - Amounts received by the appellant are recorded by Maruti Udyog Ltd. as well as the appellant as dealers margin and......
November 24, 2015 Case Laws Service Tax

Refund claim - Notification No.41/2007-ST dated 06.10.2007 - export of goods - whether the appellant can get the refund of the amount having filed the refund claim on 31....
November 24, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - Payment of service tax before issuance of SCN - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and.....
November 24, 2015 Case Laws Service Tax

Valuation of service - Includibility of warehousing and other reimbursables in the value of C&F agent service - demand set aside - AT
November 24, 2015 Case Laws Central Excise

Benefit of Cenvat credit - Pest control being an essentiality to preserve the record for carrying on the business disallowance of credit in respect of such service does.....
November 24, 2015 Case Laws Central Excise

No doubt appellant has waited for larger bench decision but that does not alter the law. Therefore demand is confirmed - However there shall not be levy of penalty on......

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