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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 301 to 350 of 532 Records

1 ....3 4 5 678 9 10 11

March 17, 2018 Case Laws Service Tax AT

GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the......
March 17, 2018 Case Laws Service Tax AT

Refund of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - The denial of credit stating that these services.....
March 17, 2018 Case Laws Service Tax AT

CENVAT credit - the appellant had availed credit on construction services which were availed for constructing warehouse - whether the appellant is eligible for credit......
March 17, 2018 Case Laws Service Tax AT

Business Auxiliary Service - While charging their customers towards freight charges for the cargo booked, they are collecting extra charges and collect the same from......
March 17, 2018 Case Laws Service Tax AT

Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the......
March 17, 2018 Case Laws Service Tax AT

Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS)......
March 17, 2018 Case Laws Central Excise AT

When the nature of product is in dispute, it is necessary to have it tested by the competent laboratory to get a clear view. Such tests were done by the Chemical......
March 17, 2018 Case Laws Central Excise AT

Cenvat Credit - The purchase of goods made from the foreign/domestic supplier. If all these aspects are found to be correct then merely on the basis of copies, of......
March 17, 2018 Case Laws Central Excise AT

Classification of goods - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to....
March 17, 2018 Case Laws Central Excise AT

Refund claim for unspent advance deposit lying balance in PLA - unspent balance is nothing but unutilised advance deposit made by the appellant - In case of claiming......
March 17, 2018 Case Laws Central Excise AT

CENVAT credit - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and......
March 16, 2018 Case Laws Income Tax AAR

The tax payable by the Applicant (Non-resident) on the long term capital gains arising on the sale of equity shares of Andhra Pradesh Paper Mills Limited, an Indian......
March 16, 2018 Case Laws Income Tax AT

Revision u/s 263 - Lack of enquiry is a reason for taking up the case for revision u/s 263 of the Act but the inadequate enquiry cannot be a reason for taking up the......
March 16, 2018 Case Laws Income Tax AT

Penalty u/s 271C - Short deduction of tax at source (TDS) in respect of Brand fee paid - The argument of the assessee that short deduction does not cause loss to the......
March 16, 2018 Case Laws Income Tax AT

Exemption u/s.54F - onstruction of a new residential house - failure of the assessee in not depositing the unutilized sale consideration in a bank account under Capital.....
March 16, 2018 Case Laws Customs AT

Refund of SAD - time limitation - Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous,......
March 16, 2018 Case Laws Indian Laws SC

Visit of any foreign lawyer on fly in and fly out basis may amount to practice of law if it is on regular basis. A casual visit for giving advice may not be covered by......
March 16, 2018 Case Laws Service Tax AT

Franchise service - only those amounts directly relatable to the representational right granted by the franchisor to the franchisee and the royalty/franchisee fee......
March 16, 2018 Case Laws Service Tax AT

Appellants may be mandated to act in a particular manner by the Policy of the government. That by itself will not exempt them from tax liability - there is no case for......
March 16, 2018 Case Laws Service Tax AT

Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement......
March 16, 2018 Case Laws Service Tax AT

Classification of service - works contract service or Commercial and Industrial Construction service? - appellant cannot be allowed to have two different grounds for the....
March 16, 2018 Case Laws Central Excise AT

CENVAT credit - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - AT
March 16, 2018 Case Laws VAT and Sales Tax HC

Coconut includes dry coconut as well as watery coconut as, watery coconut becomes dried coconut after some point of time - the petitioners' contention that watery......
March 15, 2018 Circulars GST

Refund of GST - BRC / FIRC for export of goods - insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - taxes paid under existing laws - efunds of tax/duty paid under the existing law shall be disposed of in accordance with......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - Supplies to Merchant Exporters at a concessional rate of 0.05% and 0.1% - the exporter will be eligible to take credit of....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another......
March 15, 2018 Circulars GST

Refund of GST - exports of goods - Exports after specified period - the jurisdictional Commissioner may consider granting extension of time limit for export as provided.....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both......
March 15, 2018 Case Laws GST HC

Difficulties in filing of GST Tran-1 - transitional credit - HC directs the government to to reopen the portal within two weeks from today.
March 15, 2018 Case Laws Income Tax SC

Doctrine of mutuality - receipts by cooperative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other......
March 15, 2018 Case Laws Income Tax HC

Reopening of assessment - non independent application of mind by assessee - out sourcing of reasons to believe - Assessing Officer has issued the impugned notice without....
March 15, 2018 Case Laws Income Tax HC

Addition u/s 68 - share application money - To tide over its financial sickness, apparently, it sought the help of the share applicants. The identity of those share......
March 15, 2018 Case Laws Income Tax AT

Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order......
March 15, 2018 Case Laws Income Tax AT

Disallowance of commission expenses - income from providing accommodation entries - Weightage rate of commission - the objections of the assessee that commission......
March 15, 2018 Case Laws Customs AT

Imposition of ADD - Castings for Wind Operated Electricity Generators (PUC) - While upholding the imposition of AD duty as per the final finding, we direct the DA to......
March 15, 2018 Case Laws Customs AT

Confiscation - foreign voyage or coastal run - furnace oil received duty free - The provisions of SEZ Act, 2005 and the Rules made thereunder is clearly not applicable......
March 15, 2018 Case Laws Customs AT

Import of gold - The impugned order cannot ask for the compliance of the condition which was later on introduced in the Policy for the import / bond executed which was......
March 15, 2018 Case Laws Service Tax AT

Works contract - construction activity for providing parking facility for Commonwealth Games-2010 - Such sport event and the structure created for such sport event......
March 15, 2018 Case Laws Service Tax AT

Refund claim - unjust enrichment - the Service Tax amount in question had not been shown as “claims receivable” in the balance sheet for the relevant period keeping even....
March 15, 2018 Case Laws Service Tax AT

Online Information and Data Base Excess or Retrieval Service - received such service from foreign based CRS Companies - Even for the period post to 01/07/2012 there is......
March 15, 2018 Case Laws Service Tax AT

Supply of Tangible Goods service - place of provision of services - the wagon are not located during the entire period by the appellant within the territory of India so.....
March 15, 2018 Case Laws Service Tax AT

Supply of tangible goods services - there is a transfer of right of possession and effective control of the vessel / dredger to the appellant. This arrangement is......
March 15, 2018 Case Laws Service Tax AT

Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under....
March 15, 2018 Case Laws Service Tax AT

SSI Exemption - determination of turnover - abatement of value - N/N. 1/2006-ST - for the purpose of determining the aggregate value for exemption under N/N. 6/2005-ST,.....
March 15, 2018 Case Laws Central Excise HC

Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under......
March 15, 2018 Case Laws Central Excise AT

CENVAT credit - inferior quality limestone cleared to non-cement manufacturers - the respondent has obtained permission from Government of Tamil Nadu to dispose of the......

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