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Highlights / Annotations / Catch Notes For March

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March 18, 2019 Case Laws GST

Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.
March 18, 2019 Case Laws GST

Exempt service or not - Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? - they are......
March 18, 2019 Case Laws GST

Classification of goods - rate of tax - vadams made of maida - Papad - They are not edible as such and the final consumer has to fry in oil before making them edible. -.....
March 18, 2019 Case Laws GST

Classification of supply - The agreement for wet leasing of Robotic spot welding machine and Laser cutting and welding machine as per Schedule V(a) and Schedule V(b) is.....
March 18, 2019 Case Laws GST

Classification of goods - Salwar/Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta - whether partially stitched/ neck work done, or not - Model 1 is......
March 18, 2019 Case Laws GST

The testing of animal feed services rendered by the Applicant is not eligible for the exemption - the services are not covered under the purview of SAC 9986. The......
March 18, 2019 Case Laws GST

Classification of goods - VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) - Vaya Tyffn and Vaya Drynk are double walled stainless steel articles which perform......
March 18, 2019 Case Laws GST

Services provided under the category of Information and Communication Technology (ICT) @ School Project - OKCL is neither the State Government nor a part of the state......
March 18, 2019 Case Laws GST

Taxability - activities of cleaning of the various Agriculture produce like Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are......
March 18, 2019 Case Laws GST

Levy of GST - valuation - supply of electricity - tolerating the act of dishonor of cheques - cheque dishonor charges, being a supply of service and not exempted......
March 18, 2019 Case Laws GST

Search and seizure operation carried out - UPGST Act - reasons to believe - The petitioner has thus failed to even establish that the procedure followed during the......
March 18, 2019 Case Laws Income Tax

Exemption u/s 10(23 C)(vi) denied - Charitable activity or not - The petitioner can only make a positive assertion. - Revenue failed to prove any ground to reject the same.
March 18, 2019 Case Laws Income Tax

Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court......
March 18, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - exemption under sections 11 and 12 denied - CIT(A) deleted the penalty on the ground that assessee has succeeded before the Gujarat High Court......
March 18, 2019 Case Laws Income Tax

Addition u/s 41(1) - cessation of liability of Sundry Creditors of timber business which was closed more than 10 years back- non production of written confirmation from.....
March 18, 2019 Case Laws Income Tax

Receipts of Non-Compete Agreement - capital gain or business receipt - The Non-Compete Agreement was part and parcel of the sale of the business and cannot be seen in......
March 18, 2019 Case Laws Income Tax

Scope of CIT in Revision u/s 263 - Restricted to issues raised in SCN or can enlarge the scope - it is not allowable and open to the CIT to set out one reason for......
March 18, 2019 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - entry operator - taxing the total turnover of the entries as an unexplained cash credit in the hands of the an entry provider....
March 18, 2019 Case Laws Income Tax

Capital gain computation on sale of shares - only because of one of the condition was not satisfied for transfer of CCDs, therefore, assessee had to sell the shares at a....
March 18, 2019 Case Laws Income Tax

Validity of assessment in absence of proper sanction as required u/s 153D - no application of mind - in absence of valid approval/sanction by the Addl. CIT, u/s 153D......
March 18, 2019 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - Addition of LTCG - Assessing Officer while recording satisfaction has invoked both the charges of section 271(1)(c) - ambiguity and......
March 18, 2019 Case Laws Income Tax

Taxing the right person - land transaction done by the partnership firm - assessment in the hands of partners or partnership firm - sale consideration received by......
March 18, 2019 Case Laws Income Tax

Depreciation on two wheeler vehicles and Car purchased in the name of directors - beneficial owner of asset - only registration in the name of director is not sufficient....
March 18, 2019 Case Laws SEBI

Declaration or branding of shell company - no person can be condemned unheard. Therefore, before branding petitioner No.1 as a shell company, it was obligatory on the......
March 18, 2019 Case Laws Service Tax

SEZ Unit - refund of service tax - credit was distributed by the ISD - Rule 7 of the Cenvat Credit Rules - the adjudicating authority has acted completely in accordance.....
March 18, 2019 Case Laws Service Tax

Valuation - reimbursement of expenditure - establishment of a subsidiary - The building belongs to the appellant and, therefore, the payment of rent, rates and taxes,......
March 18, 2019 Case Laws Service Tax

Classification of services - Supply of Tangible Goods services or rent-a-cab services - it cannot be said that right of possession and effective control is retained with....
March 18, 2019 Case Laws Service Tax

Classification of services - Hiring of Heavy Earth Moving Equipment - Whether the activity performed by the appellant would fall under the category of ‘Site formation......
March 18, 2019 Case Laws Central Excise

Rebate claim - Rule 18 of the Central Excise Rules, 2002 - in absence of the respondents doubting the veracity of the ARE-1 forms, the adjudicating authority ought to......
March 18, 2019 Case Laws Central Excise

Valuation - Job Work - the value of raw material as adopted for determination of assessable value is not correct - commissioner should have determined the value of same.....
March 18, 2019 Case Laws Central Excise

CENVAT credit - ISD - entire credit distributed to one unit / Hazira Plant - services utilized for the drilling activities undertaken at Mumbai offshore fields - credit.....
March 18, 2019 Case Laws Central Excise

Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus,....
March 18, 2019 Case Laws Central Excise

Valuation - place of removal and place of delivery - the cost of transportation from the place of removal upto the place of delivery of excisable goods is excluded from.....
March 18, 2019 Case Laws Central Excise

Classification of goods - Mehandi Cone/Paste and Mehandi Powder - No active ingredients are present to heena powder to make the heena paste other than the said oil or liquid.
March 16, 2019 Case Laws GST

GST on Second hand goods - used lead acid batteries qualify to be second hand goods - Applicant dealer is entitled to operate under Margin Scheme under Rule 32(5) of the....
March 16, 2019 Case Laws GST

Classification of goods - rate of GST - The said products i.e. ‘Sight Vision Equipment’, manufactured and repaired by the applicant for exclusive use in various types of....
March 16, 2019 Case Laws GST

Classification of goods - Interlining Fabrics - the specimen fabric is a ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads......
March 16, 2019 Case Laws GST

Works contract or not - supply of solar rooftop power plant along with design, erection, commissioning & installation - the supplies under consideration are out of the......
March 16, 2019 Case Laws GST

The supply of goods along with design, erection, commissioning & installation of the same while supply of “solar rooftop power plant and solar irrigation water pumping......
March 16, 2019 Case Laws GST

Classification of goods - rate of GST - The 'Poly Propylene Leno Bags' is classified under HS Code 3923 of the Customs Tariff and, as per relevant chapter note of GST......
March 16, 2019 Case Laws GST

Levy of GST - Supply or not? - naturally bundled services - the ruling of the original authority that the placement of the specified medical instruments in the instant......
March 16, 2019 Case Laws GST

Classification of goods - rate of tax - Wet Baby Wipes - Wet Face Wipes - Bed and Bath Towels - Shampoo Towels - the same would fall under HS code 3307 and if they are......
March 16, 2019 Case Laws GST

Classification of goods - the watches in the design of butterfly with a ring, bracelet, bangle, necklace, ring etc. supplied by the applicant are covered under heading 9101.
March 16, 2019 Case Laws FEMA

Offence under FEMA - transaction in foreign exchange - the Varanasi branch was not authorised for such dealings but nevertheless they undertook the same. - Liability of.....
March 16, 2019 Case Laws Service Tax

Obtaining high-tension electric supply converting it to low-tension supply, and supplying it to the occupants, raising bills on such occupants and realizing the......
March 16, 2019 Case Laws Service Tax

CENVAT credit of central excise duty paid on inputs capital goods and input services in respect of hotel (Novotel) construction - the said hotel is not a part of the......
March 16, 2019 Case Laws Service Tax

CENVAT Credit - Volvo chassis - chassis used for operation and maintenance of fuel farm - appellant is not entitled to avail CENVAT credit of the central excise duty......
March 16, 2019 Case Laws Service Tax

CENVAT Credit - Erection, commissioning and installation services - benefit of abatement - merely relying upon ST-3 Return for holding the non-compliance of the......
March 16, 2019 Case Laws Service Tax

Refund of service tax paid - unjust enrichment - This certificate by Chartered Accountant is comprehensive as to how he has arrived at the conclusion that the amount......
March 16, 2019 Case Laws Service Tax

Levy of service tax - reimbursement of costs - the appellant was fully liable to pay service tax on the pilotage charges which they received from their customers under......

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