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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 5201 to 5250 of 5778 Records

1 ....101 102 103 104105106 107 108 109........ 116

December 6, 2013 Case Laws Central Excise

Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT
December 6, 2013 Case Laws Service Tax

Commercial Training and coaching service - The applicant has not been able to demonstrate that 50% of the course fees collected is actually cost of course of the......
December 6, 2013 Case Laws Service Tax

Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the......
December 6, 2013 Case Laws Service Tax

Manpower recruitment or supply Agency Services - the appellant was required to arrange for masters, officers and crew on-board the vessel - demand and penalty confirmed - AT
December 6, 2013 Case Laws Customs

Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable prospectively - AT
December 6, 2013 Case Laws Customs

Confiscation & Penalty - the goods have been loaded and the vessel has sailed before the LEO was given by the Customs officer - prima facie case is against the......
December 5, 2013 Case Laws Income Tax

Attachment of rent order – The petitioner's prayer for quashing of the attachment is so intrinsically linked to answers to these disputed questions as to be inseparable....
December 5, 2013 Case Laws Income Tax

Pending assessments - Non-alienation of property without prior permission - Provisional attachment order – It is not appropriate to interfere with the order and its extension - HC
December 5, 2013 Case Laws Income Tax

Validity of order u/s 263 - power of CIT - Once the Assessing Officer has followed a decision of jurisdictional High Court , then there was no jurisdiction to revise......
December 5, 2013 Case Laws Income Tax

Interest on custom duty - accrual of expenses - The interest on custom duty has the same nature as custom duty and therefore it could be allowed on payment basis - AT
December 5, 2013 Case Laws Income Tax

The shed owned by the assessee was a business asset and in case of business asset, provisions of Section 23(1) are not applicable - No notional income (rent) can be computed - AT
December 5, 2013 Case Laws Income Tax

Premature sales tax payment - if the assessee get the benefit, the said benefit is in the nature of the capital receipt - this issue in respect of the computation of the....
December 5, 2013 Case Laws Income Tax

Payment to sub-contractor – TDS u/s 194C – It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor - disallowance confirmed - AT
December 5, 2013 Case Laws Service Tax

Rejection of refund claim - refund of credit can be allowed of the past period in subsequent quarters and there is no such bar in the Notification N0. 5/2006 - AT
December 5, 2013 Case Laws Service Tax

During the period of dispute, with regard to service tax payment, the Rule 9 (1) did not make any distinction between ‘invoice’ and ‘supplementary invoice’ - AT
December 5, 2013 Case Laws Service Tax

Composite contract for Sale and service - value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope of the....
December 5, 2013 Case Laws Service Tax

Exemption under Notification No.12/03-ST cannot be restricted to sale of standard textbooks while determining value of Commercial Coaching Services - stay granted - AT
December 5, 2013 Case Laws Customs

Classification of Xanthan Gum - Classification under Heading No. 39.13 or Heading No. 13.01 - the appropriate classification for the product is 3913 which covers natural polym - AT
December 5, 2013 Case Laws Central Excise

Benefit of exemption notification - Revenue cannot legislate and introduce a new condition in the notification on its own and call for the end use certificates -......
December 5, 2013 Case Laws Central Excise

Bailing slips recovered from third party – Sufficient proof for clandestine removal or not – in the absence corroborative evidence from independent source, demand can not sustain - AT
December 5, 2013 Case Laws Central Excise

Denial of capital goods credit - The Sulphur Recovery Unit & Standby Sulphur Recovery Unit have to be treated as the capital goods used in the manufacture of marketable.....
December 5, 2013 Case Laws Central Excise

Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - expenses born by the dealer - not includible - AT
December 3, 2013 Case Laws Income Tax

Charges for printing of the company's product catalogue – is in the nature of contract for sale/purchase and not in the nature of 'works contract' - not liable to TDS u/s 194C - AT
December 3, 2013 Case Laws Income Tax

The whole time director may not be an employee but even then the character of the receipt or remuneration come within the definition of salary under s. 17(1)(iv) - AT
December 3, 2013 Case Laws Income Tax

Civil contract works – Estimation of income @ 8% - Purchase of land and sale of land is a separate business activity and, therefore, the profits or losses on that......
December 2, 2013 Case Laws Central Excise

Eligibility for SSI Exemption - valuation - when the inputs which enjoys the exemption under the notification have already been dealt with, there is no reason why the......
December 2, 2013 Case Laws Central Excise

Classification of copper bronze castings - the castings, in question, would be correctly classifiable under heading 7419.91 and not as part of submersible pumps under......
December 2, 2013 Case Laws Central Excise

Bar of Limitation - indicating knowledge on the parts the Revenue, in which case the longer period of limitation cannot be invoked – order set aside - AT
December 2, 2013 Case Laws Central Excise

Interest on Excess cenvat credit – Tribunal’s order to attain finality since no further appeal, they are not now entitled to avail the benefit of declaration of law by.....
December 2, 2013 Case Laws Central Excise

Refund claim - Duty under protest paid - Cost of third party test – Transaction value -the cost of ESS test whether it is paid to a third party or paid to the seller......
December 2, 2013 Case Laws Central Excise

Eligibility for SSI Exemption under Notification No. 08/2003 - Value of clearances not beyond the limit - Clearance of refined oils and soap – Duty under Protest paid -.....
December 2, 2013 Case Laws Service Tax

Demand of service tax - Service of club and association - Maintenance facility provided at Thialand - In the view of the provisions in section 66A of the Finance Act,......
December 2, 2013 Case Laws Service Tax

Refund of unutilized CENVAT credit - Rule 5 of CCR - Non-inclusion of the ground floor in the centralized registration certificate may be at the most curable defect......
December 2, 2013 Case Laws Service Tax

Demand of service tax - Safe Vault Services - Service tax on the margin between the purchase price from the foreign bank and the sale price to the customers - stay granted partly - AT
December 2, 2013 Case Laws Service Tax

Applicable rate of service tax - The date on which the services were agreed to be provided has no relevance to determine the applicable tax rate when the service is......
December 2, 2013 Case Laws Service Tax

Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the......
December 2, 2013 Case Laws Customs

Import of Battery separator is classifiable under Heading 8507 90 90 and hence eligible for the benefit of the relevant Notification - AT
December 2, 2013 Case Laws Income Tax

Credit for advance tax and STT paid – The mistake, if any, was in the return of income filed by the assessee. Section 154 cannot be utilized for rectifying the......
December 2, 2013 Case Laws Income Tax

Validity of assessment proceedings u/s 147 – AO was not able to name the person on whom the notice was served - The service of notice u/s 148 of the IT Act was invalid......
December 2, 2013 Case Laws Income Tax

Issue of share capital – camouflage transactions / accommodation entries - Assessee has not been able to discharge the initial onus and has not been able to establish......
December 2, 2013 Case Laws Income Tax

Media cost for import of software - Capital expenditure or revenue - Software used for duplication and licensing - expenses allowed as revenue expenditure - HC
December 2, 2013 Case Laws Income Tax

Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was......
December 2, 2013 Case Laws Income Tax

Part of profits for section 80HHE - Before a receipt is liable to be included to the extent of 90%, it must be a receipt of a nature similar to brokerage, commission,......
December 2, 2013 Case Laws Income Tax

The transaction to be more in the nature of a joint effort to commercially exploit the land, each party agreeing to share the risk and reward from the activity,......
December 2, 2013 Case Laws Income Tax

The assessee may have interest income on its capital or on its non-interest bearing funds received from somebody else but the said interest cannot be set off against the....
December 2, 2013 Case Laws VAT and Sales Tax

Sale tax liability - assessee cannot be treated to be a manufacturer in respect of of the old arms purchased by him from the licensees within the meaning of Section......
December 31, 2012 Case Laws Central Excise

Demand u/s 11D - Reversal of cenvat credit and collected the same from the purchasers - The contention of the Department that by doing so, the respondent passed on......
December 31, 2012 Case Laws Service Tax

Logistic services - appellant are logistic division of M/s. Mahindra and Mahindra Limited who providing various logistics services to another division - Merely by taking....
December 31, 2012 Case Laws Service Tax

Business Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- the activity cannot......
December 31, 2012 Case Laws Income Tax

Remuneration to partners - where the partner is working partners and remuneration provided is within the limits prescribed u/s 40(b)(v), AO cannot disallow any part of.....

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