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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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Showing 101 to 150 of 613 Records

1 234 5 6 7........ 13

November 27, 2018 Case Laws Service Tax

Assessee cannot be made liable to pay service tax again on the amount charged for sale of time and space in electronic media, which was held to be separate tax......
November 27, 2018 Case Laws Central Excise

Process amounting to manufacture or not - processes to refine and purify the various petroleum products (Petroleum Benzine and Hexane) to obtain specified grade of......
November 27, 2018 Case Laws Central Excise

Clandestine removal - The allegation has been raised on the basis of hypothetical and illogical input-output ratio of iron ore to pig iron
November 27, 2018 Case Laws Central Excise

Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there.....
November 27, 2018 Case Laws Central Excise

Classification of goods - Absorbent Cotton Wool IP, Gauze/Bandage Wool I.P, Absorbent Cotton B.P., Purified Cotton USP, Cotton Gauze Absorbent B.P., Absorbent Lint IP,......
November 27, 2018 Case Laws VAT and Sales Tax

Bread and rusk as per the classification enabled under the Trade Marks Act are distinct products falling under the same class. So is the distinction palpable as......
November 26, 2018 Case Laws GST

Supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop which also runs a restaurant - bundled services - The supply......
November 26, 2018 Case Laws GST

Supply or not - amount passed on to the customer by Del Creder Agent (DCA) on account of the early payment before credit period allowed by principal - since it is in the....
November 26, 2018 Circulars Customs

Strict compliance of provisions of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012 as amended at the time of......
November 26, 2018 Case Laws Income Tax

Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.
November 26, 2018 Case Laws Income Tax

AO as also other authorities proceeded on the presumption that since in the preceding years the assessee admitted deduction to the extent of 10%, hence, in future also......
November 26, 2018 Case Laws Income Tax

Assessee should be allowed deduction u/s 80IC at the enhanced amount of income resulting from disallowances u/s 40(a)(ia) or u/s 43B etc.
November 26, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s. 801A/IB - reassessment framed by the AO is bad in law for the three reasons.
November 26, 2018 Case Laws Income Tax

Nature of loss - short term capital loss or revenue loss - loss incurred on capital contribution in joint venture - short term capital loss adjustment against the......
November 26, 2018 Case Laws Service Tax

CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed......
November 26, 2018 Case Laws Service Tax

Refund of service tax on inputs - Article 265 clearly rules that there cannot be collection of tax without authority to Law, so also, the revenue should justifiably......
November 26, 2018 Case Laws Service Tax

Cleaning services or not - assessee is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated......
November 26, 2018 Case Laws Service Tax

Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in.....
November 26, 2018 Case Laws Service Tax

Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge......
November 26, 2018 Case Laws Central Excise

Refund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - The limitation, in the relevant period, being one year, there could be no refund......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - while mentioning the vehicle number, the clerical error has occurred - credit cannot be denied - demand set aside.
November 26, 2018 Case Laws Central Excise

Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - fraudulent credit or not - The appellants have availed CENVAT Credit on the duty paid on the invoices. So also the entire transaction of the appellant......
November 26, 2018 Case Laws Central Excise

Undervaluation - cost of lignite extraction - once petitioned price has not been approved by this authority, the appellant has no right to recover the same from RWPL -......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.
November 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had......
November 24, 2018 Case Laws Income Tax

Penalty u/s 271E - repayment of deposits in cash made by the assessee to her related persons - default u/s 269T - the burden entirely lay upon AO first to establish that....
November 24, 2018 Case Laws Income Tax

TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under......
November 24, 2018 Case Laws Income Tax

Revision u/s 263 - it was incumbent upon the A.O. to refer the transfer pricing matter to the TPO. The A.O. having failed to do so, the case admittedly falls under the......
November 24, 2018 Case Laws Income Tax

Claim of Exemption u/s 54F - LTCG - assessee in the case on hand is eligible to be allowed for exemption u/s 54F of the Act in respect of multiple facts, i.e., the 3......
November 24, 2018 Case Laws Indian Laws

Disciplinary proceedings against CA - professional misconduct - it was entitled to do under Schedule I Part-IV subclause( 2) if, in the opinion of the Council, such act.....
November 24, 2018 Case Laws Customs

Classification - Aluminum Scrap-Throb - The goods stand described in the imported documents as Aluminium Scrap-throb. They have been converted into ingots shape of......
November 24, 2018 Case Laws Customs

Levy of penalty for abetting - Although, it may be true that by such invoices the exporter was able to indulge in fraudulent export, the involvement of the appellant in.....
November 24, 2018 Case Laws Service Tax

Scope of Courier Service - entire services provided by the appellant to UPS Worldwide for picking up the consignments in case of Export Freight Collect and for delivery.....
November 24, 2018 Case Laws Service Tax

Classification of services - the activity under taken by the appellant for Railways will be appropriately classifiable under the ‘Business Auxiliary Services’, and......
November 24, 2018 Case Laws Service Tax

As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators.....
November 24, 2018 Case Laws Service Tax

Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases......
November 24, 2018 Case Laws Service Tax

Renting of immovable property - Joint property rented to tenants - Conceptually service tax is levied on the service provided, which is an intangible thing and hence it.....
November 24, 2018 Case Laws Service Tax

Liability of Service Tax - Sub-contractor - The appellants have produced certificate issue by M/s. BHEL to support their contention that service tax on the said......
November 24, 2018 Case Laws Service Tax

Construction services - appellants provided construction activities to land owners in lieu of relinquishment of their right over the UDS in land as per the agreement -......
November 24, 2018 Case Laws Service Tax

Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot......
November 24, 2018 Case Laws Service Tax

CENVAT credit - common input services used to render taxable as well as exempted services - Rule 6(5) permits full credit of 17 services specified therein - there is no.....
November 24, 2018 Case Laws VAT and Sales Tax

Classification of goods - tyres - classification as ‘Iron and Steel’ - the entry “tyres” in the central legislation would not be construed as tyres retreaded with......
November 24, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before....
November 24, 2018 Case Laws Central Excise

Clandestine removal - The denial of cross-examination tantamount to violation of natural justice. The demand has wholly been raised, on the basis of the statements......
November 24, 2018 Case Laws Central Excise

CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied
November 24, 2018 Case Laws Central Excise

Valuation - prototypes - The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these......
November 24, 2018 Case Laws VAT and Sales Tax

Refund of VAT - goods sold inter-state - petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the......
November 24, 2018 Case Laws VAT and Sales Tax

Recovery of dues the director of the company - GVAT Act - in absence of any statutory provision and further in absence of any prima facie facts even suggesting that the.....
November 23, 2018 Case Laws GST

Detention of goods alongwith vehicle - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

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