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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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Showing 251 to 300 of 618 Records

1 ....2 3 4 567 8 9 10........ 13

December 19, 2018 Case Laws Service Tax

Business Auxiliary Services - appellants received certain commission on an agreed basis from the hotels on the payment made by the customers - demand of service tax confirmed.
December 19, 2018 Case Laws Service Tax

Cargo Handling Service or not - The mere supply of men and materials per se coupled with the scope of work which limited to the work assigned by M/s. CCCL inside the......
December 19, 2018 Case Laws Service Tax

Import of services - Clearing and Forwarding Services (C&F services) - the activity of the appellant being wholly performed outside India, is excluded from service tax......
December 19, 2018 Case Laws Service Tax

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out....
December 19, 2018 Case Laws Service Tax

Commercial Coaching and Training Services - services of awarding Graduate/ PG Diploma relating to design management course - the services rendered by the Appellant are......
December 19, 2018 Case Laws Service Tax

Demand of service tax - All the information available in the balance-sheet under the head 'other income' was available to the department and while issuing the second......
December 19, 2018 Case Laws Service Tax

Though the ST-3 returns were filed, but the assessee never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department,......
December 19, 2018 Case Laws Central Excise

CENVAT Credit - input services - guest houses - Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it....
December 19, 2018 Case Laws Central Excise

CENVAT Credit - value of free after sale services and the warranty period repairs and maintenance are already included in the assessable value of the two wheelers -......
December 19, 2018 Case Laws Central Excise

Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one.....
December 18, 2018 Case Laws Income Tax

Addition under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of......
December 18, 2018 Case Laws Income Tax

Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.
December 18, 2018 Case Laws Income Tax

Since the reassessment order itself is bad in law, therefore, the same cannot be revised u/s 263. Only valid re-assessment order can be revised u/s 263.
December 18, 2018 Case Laws Income Tax

Disallowance u/s 14A - There is direct and proximate nexus between the exempted income, which the investments shall genearate and the expenditures directly or indirectly....
December 18, 2018 Case Laws Income Tax

Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of.....
December 18, 2018 Case Laws Income Tax

Deduction claimed u/s 54 - LTCG - since the purchase of new property/flat is in the name of assessee’s wife and adult daughter and not in assessee’s own name, the......
December 18, 2018 Case Laws Income Tax

Disallowance u/s.40A(2)(b) - excess benefit, beyond reasonableness, to the member having substantial interest - provisions of section 40(A)2(b) are not applicable to......
December 18, 2018 Case Laws Income Tax

Benami transaction - The authority has purely gone on the premise that cash is transferred from one person to another, with an object to defeat demonetization. This is......
December 18, 2018 Case Laws Income Tax

Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable
December 18, 2018 Case Laws Income Tax

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1)......
December 18, 2018 Case Laws GST

Services by way of conducting religious ceremonies by hiring various Pundits / Brahmins for the welfare of the people through its own website - GST on commission which......
December 18, 2018 Case Laws GST

Levy of GST - The applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Grater Mumbai (MCGM) for an upcoming project of......
December 18, 2018 Case Laws GST

Levy of GST - Reimbursement of salary on behalf of foreign entity - pure agent - The applicant will not be liable to pay GST on Salary amount received from RMS and......
December 18, 2018 Case Laws GST

Classification of goods - Rates of GST - Unleavened Flatbreads - Leavened Flatbreads - Corn Chips, Corn Taco and Corn Taco Strips - Pancakes - Pizza Base - Certain goods....
December 18, 2018 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - allegation that Chartered Accountant (CA) has abetted the fraud - CA issued the Export Performance Certificate and Solvency....
December 18, 2018 Case Laws Customs

Classification of imported goods - compound optical microscopes or not - The classification of the impugned goods under heading no 90118000 of First Schedule to the......
December 18, 2018 Case Laws Service Tax

Valuation - benefit of abatement under N/N. 1/2006-ST - the value of the items supplied by the customers to the service provider on FOC basis is not includable in the......
December 18, 2018 Case Laws Service Tax

The party granted media rights represents the BCCI, and is designated in terms of the agreement as “Official Broadcaster” - the services as provided by the Appellants to....
December 18, 2018 Case Laws Service Tax

Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the......
December 18, 2018 Case Laws Service Tax

Valuation of transfer of Goodwill- The demand raised is based on the Transfer of Business Agreement (425.25 crores) from which the value for transfer of goodwill is......
December 18, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - Since these returns have been filed not by the due date but after the delay of one to two years, appellant had deliberately being suppressing....
December 18, 2018 Case Laws Service Tax

Refund claim - export of services - Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is......
December 18, 2018 Case Laws Central Excise

CENVAT Credit of the inputs lying in their stock - If a condition under rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit......
December 18, 2018 Case Laws Central Excise

Levy of penalty under Rule 25 - 100% EOU - The goods which were there in stock were manufactured for the purpose of export under the contract which establish the fact......
December 18, 2018 Case Laws Central Excise

Classification of goods - rice bucket elevator - rice conveyor - according to the department these goods are classifiable under heading No. 8428, as “other lifting,......
December 17, 2018 Case Laws GST

Classification of services - Rate of GST - MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the applicant falls within the definition of composite.....
December 17, 2018 Case Laws GST

Levy of CGST/MGST/IGST - fixed fee received - brewing / manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption - Supply of beer per se....
December 17, 2018 Case Laws Income Tax

Initiation of special audit of the petitioner/assessee u/s 142(2A) - far from the case showing non-application of mind, the AO has carefully outlined what were the......
December 17, 2018 Case Laws Income Tax

Employee on deputation - computation of total salary paid as provided in Section 195A - income tax liability on the salary received by the appellant from the consultant.....
December 17, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - concealment or furnishing inaccurate particulars - Where the explanation is not make belief and sham but genuine, the assessee would satisfy the.....
December 17, 2018 Case Laws Income Tax

MAT computation - sick company - the assessee company’s net worth was negative and the assessee satisfied the condition to hold the company as sick industrial company.......
December 17, 2018 Case Laws Income Tax

Addition u/s 40A(3) - cash payment for freight charges paid to clearing and forwarding against for clearing our goods for exports - disallowances u/s 40A(3), cannot be......
December 17, 2018 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - clinical trials conducted outside the ‘in-house R & D facility’ - such expenditure has to be necessarily spent outside the facility, but....
December 17, 2018 Notifications Customs

Seeks to further postpone the implementation of increased customs duty on specified imports originating in USA from 17th December, 2018 to 31st January, 2019
December 17, 2018 Case Laws Income Tax

Bad debts - assessee does not fulfill the conditions mandated in section 36(2) r.w.s 36(1)(vii) - However, the write off became imminent because the landlord declined to....
December 17, 2018 Case Laws Income Tax

Deduction u/s. 80IA - The issue raised that assessee is not doing the development work but is only doing the contract also does not stand to test as the assessee......
December 17, 2018 Case Laws Customs

Refund claim - Reduction of freight - refund rejected solely on the argument that the appellants had resorted to self-assessment procedure for payment of Customs Duty on....
December 17, 2018 Case Laws Customs

Valuation of imported goods - consignment of jute backed polypropylene carpet from Indonesia - rejecting the transaction value without the contemporaneous price, the......
December 17, 2018 Case Laws Service Tax

Nature of activity - service or sale - bottling of alcohol liquor on job-work basis - If the bottling amounts to manufacture, the Revenue’s stand that the appellant is......
December 17, 2018 Case Laws Service Tax

Refund of service tax paid erroneously - no service was provided - the refund claim which has been filed within one year after receiving the order or after coming to......

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