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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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Showing 201 to 250 of 613 Records

1 2 3 456 7 8 9........ 13

November 21, 2018 Case Laws Customs

Restricted import or free import - the marbles imported by the appellants are freely importable as they have been imported from Sri Lanka.
November 21, 2018 Case Laws Service Tax

Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -......
November 21, 2018 Case Laws Service Tax

If the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been......
November 21, 2018 Case Laws Service Tax

Renting of immovable property service - appellants were getting vacant land on lease of 90 years for industrial purpose and while letting the land they used to collect......
November 21, 2018 Case Laws Central Excise

Clandestine removal - Apart from the computer print outs, there is no other evidence produced by the Revenue on record - demand set aside.
November 21, 2018 Case Laws Central Excise

CENVAT Credit - input service - GTA - place of removal - the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling.....
November 21, 2018 Case Laws Central Excise

Area based exemption - relevant date for commencement of commercial production - The only non-existence of the DM/RO plant will not prove that the products has not been.....
November 21, 2018 Case Laws Central Excise

Clandestine manufacture and removal - the appellant had indulged in suppression of quantity of MS bars manufactured by them therefore the contention of appellant that......
November 21, 2018 Case Laws Central Excise

Valuation - place of removal - The transaction value in the present case is the value at which the Silicon Manganese has been sold by the appellant at its factory gate,.....
November 21, 2018 Case Laws Central Excise

Intermediate goods - brass billets/rods - the product which emerged after extrusion process is wire in coil form and no any other intermediate product emerged in the......
November 21, 2018 Case Laws Central Excise

Excisability/movability - manufacture of storage tanks - no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the......
November 21, 2018 Case Laws Central Excise

Excisability - by-products viz. Fatty Acid, Waxes, Spent Earth - assessee is eligible for exemption under the said Notification as the by-product is not a manufactured......
November 21, 2018 Case Laws Central Excise

Since the case involved blatant misuse of the trust placed by Revenue on the assessee and the appellants have cleared the goods without preparing invoices, the......
November 21, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - The result of the investigations conducted by the Revenue does not advance their case inasmuch as all the deponents have repeatedly......
November 21, 2018 Case Laws Income Tax

Nature of receipt - Payment received by the assessee for exercising its voting rights in a company - relinquishing a right - it ought to be treated as a capital receipt.....
November 20, 2018 Circulars DGFT

Amendment in Appendix 1B, Hand Book of Procedures 2015-20
November 20, 2018 Notifications Income Tax

Application for seeking PAN amended for the persons where the mother is a single parent and applicant wishes to apply for PAN by furnishing the name of your mother only.
November 20, 2018 Notifications Income Tax

All persons (other than Individuals) entering into a transaction of ₹ 2.50 Lakhs or more shall be required to obtain PAN including its key persons (officers)
November 20, 2018 Case Laws GST

Supply of Services - supply of "Business Support Service' comprising of 'Back Office Support' and "Accounting' which is its Principle Supply - Do not qualify as Zero......
November 20, 2018 Circulars Customs

Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.
November 20, 2018 Case Laws Income Tax

Black money assessment - undisclosed income under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - offence u/s 50 is not made......
November 20, 2018 Case Laws GST

Remittance of amount under the head 'SGST', instead of 'IGST' - HC directed the revenue that, there is no difficulty for the respondent officials to allow the......
November 20, 2018 Case Laws Income Tax

Addition of surrendered income - retraction of statement - Such a statement when recorded at two stages cannot be discarded summarily in cryptic manner by observing that....
November 20, 2018 Case Laws Income Tax

Addition u/s 68 - AO cannot sit back with folded hands till the assessee exhausts all the evidence or material in his possession and then come forward to merely reject......
November 20, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - loans were sanctioned under tie up arrangement of both the farmer and the assessee - the assessee made the payment (repayment....
November 20, 2018 Case Laws Income Tax

Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India -......
November 20, 2018 Case Laws Income Tax

Addition on account of alleged bogus purchases - The complete onus to prove the genuineness of the purchases was upon assessee and the same, in our opinion, has remained unfulfilled.
November 20, 2018 Case Laws Income Tax

Exemption u/s 11 - the assessee trust is entitled to set off of excess expenditure of earlier years in subsequent assessment years as application of income.
November 20, 2018 Case Laws Income Tax

Penalty levied u/s. 271(l)(c) - additions towards donation paid and STT paid - assessee failed to add back in the statement of total income, while filing return of......
November 20, 2018 Case Laws Income Tax

Unaccounted sales consideration - unaccounted money - Revenue did the best it could do to find out the truth and the assessee denied himself an opportunity to wriggle......
November 20, 2018 Case Laws Customs

Revocation of CHA License - Even the statements which were recorded by the Customs Authorities only point to the negligence on behalf of the CHA and it is employees but.....
November 20, 2018 Case Laws Customs

Classification of goods - Cutter Suction Dredger - the production meter is so integrated with the dredging equipment that it cannot be dismantled and is used for as an......
November 20, 2018 Case Laws Service Tax

The activity of packing, loading/ unloading of cement bags cannot be taxed under the category of ‘Cargo Handling Service’, especially when w.e.f. 16.06.2005, the......
November 20, 2018 Case Laws Service Tax

Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The......
November 20, 2018 Case Laws Service Tax

Time limitation to issue SCN - the petitioner ought to have filed the return by April 25, 2011. The show-cause notice was issued on April 22, 2016. It was within a......
November 20, 2018 Case Laws Service Tax

Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of the service tax.
November 20, 2018 Case Laws Service Tax

GTA Services - there is no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department
November 20, 2018 Case Laws Service Tax

Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the......
November 20, 2018 Case Laws Central Excise

Recovery of duty from successor industry - the appellant having not been heard, there is flagrant violation of principles of natural justice and the appellant cannot be.....
November 20, 2018 Case Laws Central Excise

Process amounting to manufacture or not? - Locks - activity of branding, polishing, affixation of MRP, packing etcetera - Assessee in the case in hand is a manufacturer.....
November 20, 2018 Case Laws Central Excise

Rebate Claim - Gutkha - The Government of NCT could not have banned the export of sale – as is understood in the Customs enactment parlance.
November 20, 2018 Case Laws Central Excise

CENVAT Credit - there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that......
November 20, 2018 Case Laws Central Excise

Clandestine removal - information provided by the Railways - In absence of original RRs the Revenue cannot allege it could not be as to which of the Appellants had......
November 20, 2018 Case Laws Central Excise

Restoration of appeal - Tribunal cannot accept the amount deposited by the appellant after the extended period granted by the Hon’ble High Court for restoring the appeal.
November 20, 2018 Case Laws Central Excise

CENVAT Credit - manufacture of dutiable as well as exempt goods - since before the issue of the show cause notice itself the appellants have reversed back the......
November 20, 2018 Case Laws Central Excise

Demand u/s 11D - collection of amount - reversal of cenvat credit under Rule 6 - The reference to Section 11D as it stood at the relevant time also makes it clear that......
November 20, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to.....
November 19, 2018 Notes GST

Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale......
November 19, 2018 Case Laws GST

Levy of IGST - Zero-rated supply - the said services of testing of the protypes, which are physically made available by the service receiver to the service provider, are....
November 19, 2018 Case Laws GST

Levy of IGST u/s 5 (3) of IGST act, 2017 - supply of lottery tickets by the organising state - applicant is liable to payment of IGST under Reverse Charge mechanism

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