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Highlights / Annotations / Catch Notes For December of 2016

Home Highlights December December 2016 Year 2016

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Showing 251 to 300 of 330 Records

1 ....2 3 4 567

December 7, 2016 Case Laws Service Tax

Refund claim - service tax was wrongly paid - The refund claim filed after one year from relevant date, i.e. from the date of payment of service tax in the present case.....
December 7, 2016 Case Laws Central Excise

Remission of duty on loss of goods - cement and cement clinkers - it can be safely concluded that the shortage is due to transit loss - demand set aside - AT
December 7, 2016 Case Laws Central Excise

Valuation - job work - The main appellant (Avtec) are liable to pay differential duty due to revised valuation of FOC materials supplied by GMI. - AT
December 7, 2016 Case Laws Central Excise

Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product....
December 7, 2016 Case Laws Central Excise

Refund claim u/r 5 of the CENVAT Credit Rules, 2004 - clearances to SEZ - the date on which the goods entered the SEZ can be taken into consideration for ascertaining......
December 7, 2016 Case Laws Customs

Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? - Held Yes - AT
December 7, 2016 Case Laws Customs

Classification of Bleaching Earth V2 Super Galleon - Bleaching earth may or may not be Decolourising earth but Chapter Heading 382090 covered Activated Natural Mineral......
December 7, 2016 Case Laws Customs

Recovery of duty - there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short......
December 7, 2016 Case Laws VAT and Sales Tax

Classification - rate of tax - though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle......
December 7, 2016 Case Laws Companies Law

Nomination - The object of the provisions of the Companies Act is not to either provide a mode of succession or to deal with succession. The object of the Section 109A......
December 6, 2016 Case Laws Income Tax

Addition on unaccounted cash balance - the Department cannot blow hot and cold and take a divergent decision qua addition in wealth-tax and income-tax proceedings - AT
December 6, 2016 Case Laws Income Tax

Depreciation on electrical fittings - "electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc. - AT
December 6, 2016 Case Laws Income Tax

Addition u/s. 69 - the lower authorities should not have disbelieved the gift received by the assessee from his wife for purchase of the agricultural land in question - AT
December 6, 2016 Case Laws Service Tax

Levy of service tax - activity of bill discounting - The benefit of the exemption will be available whether the consideration is described as interest or discount - AT
December 6, 2016 Case Laws Service Tax

The fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury -......
December 6, 2016 Case Laws Service Tax

Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT
December 6, 2016 Case Laws Service Tax

Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire......
December 6, 2016 Case Laws Central Excise

Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books.....
December 6, 2016 Case Laws Central Excise

Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
December 6, 2016 Case Laws Central Excise

ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service.....
December 6, 2016 Case Laws Central Excise

CENVAT credit - input services - outstanding debtors - not making full payment of the billed amount and retaining with them a part of the amount billed by the service......
December 5, 2016 News Indian Laws

Any Payment above ₹ 5,000 to Suppliers, contractors, grantee/loanee institutions etc by Government Departments to be now made through e-Payment
December 5, 2016 News Indian Laws

Benefits of Debit Card Activation – FAQs
December 5, 2016 News Indian Laws

Presently, out of 331 notified SEZs a total of 206 SEZs are operational.
December 5, 2016 Case Laws Income Tax

Income of the Society cannot be anything beyond the scope of Chapter XVI of the Bye – laws. Therefore, logically the amount transferred to the ‘Distribution Pool Fund......
December 5, 2016 Case Laws Income Tax

Once the assessee and Northstar are held to be independent enterprise, outside the scope of Section 92A, the very basis of ALP adjustments ceases to hold good in law. - AT
December 5, 2016 Case Laws Income Tax

AO was justified in directly issuing the assessment order u/s 143(3), without first issuing a draft assessment order, even though the assessee was an ‘eligible assessee’....
December 5, 2016 Case Laws Income Tax

Allowability of development expenses incurred in respect of land sold - assessee failed to prove that the said charges was paid for removal of encroachments have been paid in cash - AT
December 5, 2016 Case Laws Income Tax

Disallowance u/s 43B on account of bonus - an incentive which has been paid out of his business consideration would not partake the nature of bonus, merely because the......
December 5, 2016 Case Laws Service Tax

Principle of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name - For....
December 5, 2016 Case Laws Service Tax

Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it......
December 5, 2016 Case Laws Service Tax

Exemption from levy of service tax on import of services - When the enactments that honour international agreements specifically immunize the operations of the service......
December 5, 2016 Case Laws Central Excise

Valuation - metallic - reduction of value of bought out items supplied with manufactured goods - There is no legal requirement that any bought out items are to be......
December 5, 2016 Case Laws Central Excise

Classification of manufactured carpet - no pile or looped surface formed - the impugned goods are jutes carpet classifying the same under sub heading 5703.20. - AT
December 5, 2016 Case Laws Customs

Pre-deposit - Section 129E of the Customs Act,1962 - The argument cannot be accepted that, Appellant is required to deposit 2.5% and not 10% as prescribed under the said provision - AT
December 5, 2016 Case Laws VAT and Sales Tax

The STO virtually reviewed the decision of the Commissioner u/s 49 which, merged with the order of the Tribunal, as it were, based on no new material much less any......
December 3, 2016 Case Laws Income Tax

TDS u/s 194D - TDS on expenditure incurred on its insurance agents and SBI employees - such expenditure has been incurred on the group as a whole and also the same is......
December 3, 2016 Case Laws Income Tax

The expenditure in question, viz. plastering work, providing grills, granite flooring in corridors, terrace waterproofing, etc. are expenses which facilitate the upkeep.....
December 3, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - false claim of business expenditure - it is not a case where the explanation given by assessee was bona fide and there was full disclosure of......
December 3, 2016 Case Laws Service Tax

Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is,......
December 3, 2016 Case Laws Service Tax

Whether the printing service provided by the appellant to M/s. HDFC Bank Ltd during the period July, 2003 to March, 2004 falls under the category of Business Auxiliary......
December 3, 2016 Case Laws Service Tax

Refund claim - certificates for a produced of foreign inward remittances, though in Indian rupees, cenvat credit cannot be denied as it is a certificate of foreign......
December 3, 2016 Case Laws Customs

Import of two Bentley cars under EPCG scheme - the usage for purposes other than earning of foreign exchange is not a breach of the conditions of the scheme or of the......
December 3, 2016 Case Laws Customs

Benefit of Exemption Notification No. 17/2001–Cus - whether “Cardiac Catheters” includes “Stents” or not? - it should not be misconceived that stent is to be understand.....
December 3, 2016 Case Laws VAT and Sales Tax

The reason for cancellation of the petitioner's registration is for non filing of the returns for 3 months and this defect does not exist any longer, since the......
December 2, 2016 Case Laws Income Tax

TDS u/s 195 - FOWC carried on business in India through a PE, at the circuit, it is held that payments made to FOWC, under the RPC were business income and accordingly......
December 2, 2016 Case Laws Income Tax

Disallowance of Commission paid in respect of exports to Iraq - Explanation to section 37 of the Act cannot be invoked merely on the basis of an unestablished doubt that....
December 2, 2016 Case Laws Service Tax

Nature of activity - Sharing of expenditure under joint venture agreement - By no stretch of imagination, it can be treated as common 'service' provided by GSFC to GACL.....
December 2, 2016 Case Laws Service Tax

Levy of tax - amount recovered from sale proceed of auction of unclaimed cargo - The activity is of sale of abandoned goods and the proceed of sale of goods does not......
December 2, 2016 Case Laws Service Tax

The availment of credit is derived from rule 3 of CENVAT Credit Rules, 2004 and, as the taxes have been paid on common services used for property that is not in use by......

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