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Highlights / Annotations / Catch Notes For February of 2018

Home Highlights February February 2018 Year 2018

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Showing 201 to 250 of 372 Records

February 15, 2018 Case Laws Central Excise

CENVAT credit - demerger - the transferor will be allowed to transfer the Cenvat credit lying unutilized to the transferee company - AT
February 15, 2018 Case Laws Central Excise

CENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - In order to run the factories smoothly, without any......
February 14, 2018 Case Laws Income Tax

Reopening of the assessment - sanction u/s 151 - When the Revenue Department is manned by highly qualified officers they are to evolve legally sustainable standard......
February 14, 2018 Case Laws Income Tax

AO was not competent and did not possess the jurisdiction to resolve / decide the issue as to whether the assessee was a 'Primary Agricultural Credit Society' or a......
February 14, 2018 Case Laws Income Tax

Benefit of exemption u/s. 11 - The receipts from BCCI are not in the nature of trade, business or commerce and consequently the proviso to section 2(15) of the Act was......
February 14, 2018 Case Laws Income Tax

Transfer pricing - the transaction in the instant case of sale of shares in ‘AB’ International will have to be benchmarked as per the transfer pricing provisions......
February 14, 2018 Case Laws Customs

Drawback u/s 75 of the CA 1962 - exporter is entitled to claim that the whole of the copper content in its manufactured product should be treated as “deemed to be......
February 14, 2018 Case Laws Customs

Classification of import goods - The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported....
February 14, 2018 Case Laws Service Tax

Renting to Immovable Property Service - parking facility - the owners of the shop/ and their employees are availing the parking facility for which monthly consideration.....
February 14, 2018 Case Laws Service Tax

The existence of clause in the contract to the effect that it will include Service Tax by itself will not give any inference that such Service Tax has been collected......
February 14, 2018 Case Laws Service Tax

Validity of SCN - appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit......
February 14, 2018 Case Laws Service Tax

Levy of service tax - Authorized Learning Centre (LCs) - The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then the LCs......
February 14, 2018 Case Laws Service Tax

Commercial or Industrial Construction Service - the building is a Government building which is used for creating a facility of training, testing etc. for industrial......
February 14, 2018 Case Laws Central Excise

SSI Exemption - use of Brand name - The markings are by compulsion of law only in order that Governmental authorities involved in the PDS may identify and segregate the.....
February 14, 2018 Case Laws Central Excise

CENVAT credit - supplementary invoices - The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore......
February 14, 2018 Case Laws Central Excise

Area Based Exemption - Benefit of N/N. 50/03-CE - The appellant has started three different units on the same plot of land and having separate plant and machinery,......
February 14, 2018 Case Laws Central Excise

CENVAT credit - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to......
February 14, 2018 Case Laws Central Excise

Classification of goods - carpets/floor coverings - car mats, made up of felt - predominance test - whether classified under Chapter Sub-heading No.5703.20 of the CETA......
February 13, 2018 Case Laws Income Tax

Claim of expenses from Capital Gains - Words “wholly and exclusively” do not connote “necessarily”. - The words “in connection with” are of wide import and if such......
February 13, 2018 Case Laws GST

Levy IGST on ocean freight whereas the value of import goods includes Ocean Freight. - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of......
February 13, 2018 Case Laws Income Tax

The activity performed by the assessee clearly appears to be inseparably linked to the 'charitable purpose' of providing mid-day meals at village schools - the......
February 13, 2018 Case Laws Income Tax

Revision petition u/s 264 - amount taxed twice - The question of double taxation was very much appearing before the Assessing Officer during the assessment - AO is......
February 13, 2018 Case Laws Income Tax

Power of CIT to cancel registration u/s 12A - power to cancel the registration was first conferred on the Commissioner w.e.f. 1.6.2010 - merely because the Commissioner.....
February 13, 2018 Case Laws Service Tax

Short payment of service tax - mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is available in the allegation and....
February 13, 2018 Case Laws Income Tax

Exemption u/s. 54B - LTCG from sale of agricultural land - One of the conditions for claiming deduction u/s. 54F is that claim should have been made in the return of......
February 13, 2018 Case Laws Service Tax

The receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the......
February 13, 2018 Case Laws Income Tax

Registration u/s 12A eligibility - charitable activities along with organizing of spiritual lectures, the assessee by no means ceases to be a religious institution -......
February 13, 2018 Case Laws Insolvency and Bankruptcy

Insolvency resolution process - The petitioner cannot be forced to buy goods from the respondent-corporate debtor and it has every right to claim the outstanding amount.....
February 13, 2018 Case Laws Income Tax

Slump sale - transfer of Planet M. division in consideration of equity shares and 6% redeemable unsecured debentures - the provisions of section 50B are not applicable......
February 13, 2018 Case Laws Central Excise

Transfer of accumulated CENVAT credit to other unit - if the said credit was available to the appellant prior to their registration, the fact of surrendering of licence.....
February 13, 2018 Case Laws Customs

Penalty u/s 114 (i) of the CA 1962 - shipping bill did not contain the signature of the exporter authorizing the export of the goods /reading books. It is very clear......
February 13, 2018 Case Laws Service Tax

Business Auxiliary Service - commission paid to foreign based commission agents, who were placing export order with them - the said SCN did not invoke provisions of......
February 12, 2018 Circulars GST

Clarifications regarding GST in respect of certain services - TRU clarified 6 vital issues.
February 12, 2018 Case Laws Income Tax

Reopening of assessment - Validity of reasons to believe - reopening of the assessment cannot be held for a fishing or a roving inquiry or for verification of the records. - HC
February 12, 2018 Case Laws Income Tax

Nature of income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee -....
February 12, 2018 Case Laws GST

Seizure of goods - Section 129(1) of the UP GST - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way......
February 12, 2018 Case Laws Customs

Absolute confiscation - import of one consignment of ‘off the road tyres’ and ‘run flat tyres’ - the appellant is willing to put the symbol on tyres before clearance -......
February 12, 2018 Case Laws Customs

Misdeclaration - Import of restricted item - When the goods are allowed for re-export, there should not be any redemption fine because redemption fine is for enjoyment......
February 12, 2018 Case Laws Central Excise

CENVAT credit - Compensation received by the appellant for supplying inferior quality of ink - The compensation is a regular activity and this was an income of the......
February 10, 2018 Case Laws GST

Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - in the matter of seizure under the provisions of IGST Act the provisions of......
February 10, 2018 Case Laws Income Tax

Where the constituent participants make a JV to secure a contract, which is merely a pass through entity with minimal expenses, no tax liability cab be attributed by......
February 10, 2018 Case Laws Income Tax

Claim of Depreciation on the Film Projector - to be depreciated @ 15% instead of 60% - Though some elements of computer function are necessarily involved, the film......
February 10, 2018 Case Laws Customs

Jurisdiction - power of DRI to issue directions - suspicion of illegal import - The power is available only to any “police officer” - Freezing a bank account is not the.....
February 10, 2018 Case Laws Customs

Classification of goods - imported sulphonated fish oil - as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - AT
February 10, 2018 Case Laws Companies Law

SEBI - Buying and selling securities in the derivatives segment - manipulation and synchronization in trading of shares - The impugned transactions are......
February 10, 2018 Case Laws Service Tax

Validity of Show cause notice raising demand from January 2013 - Assessee had opted for Voluntary Compliance Entitlement Scheme (VCES) - The said Scheme availed by the......
February 10, 2018 Case Laws Service Tax

Small Scale exemption utpo ₹ 10 lakhs - for the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration received by the......
February 10, 2018 Case Laws Service Tax

Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section....
February 10, 2018 Case Laws Central Excise

CENVAT credit - input services - service utilized in relation to modernization, renovation and repair of the factory - credit allowed - AT
February 10, 2018 Case Laws Central Excise

Cenvat credit - input services - appellant has not incorporated the premises in the registration certificate - premises was used for undertaking job work activity of the....

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