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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4601 to 4650 of 6863 Records

1 ....89 90 91 929394 95 96 97........ 138

March 15, 2017 Case Laws Income Tax

TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two......
March 15, 2017 Case Laws Income Tax

Charging of interest u/s.234C - Interest for deferment of advance tax - whether to charge interest u/s.234C only on the income disclosed in the return of income filed......
March 15, 2017 Case Laws Income Tax

Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact.....
March 14, 2017 Case Laws Service Tax

CENVAT credit - capital goods - dumpers and tippers falling under chapter 87 are not eligible for credit - However, dumpers and tippers where supplier has classified......
March 14, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06/10/2007 - GTA services - the export invoice itself contains various details like nature of cargo, lorry and container details......
March 14, 2017 Case Laws Service Tax

Entitlement to interest on delayed refund - refund claim has not arisen consequential to any appellate order. The appellate order only decides the correctness of the......
March 14, 2017 Case Laws Service Tax

CENVAT credit - input services - investment cannot be classified as an activity and therefore separate accounts need not be maintained for such activities indulged by......
March 14, 2017 Case Laws Service Tax

GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the......
March 14, 2017 Case Laws Service Tax

CENVAT credit - input services written off - Rule 3(5B) of CENVAT Credit Rules, 2004 reveals that it is directed against the input or capital goods and not applicable to....
March 14, 2017 Case Laws Service Tax

Charitable trust - Validity of subsequent SCN invoking the extended period - deliberate defiance and the intention to avoid and evade the taxes were noticed - extended......
March 14, 2017 Case Laws Service Tax

Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of......
March 14, 2017 Case Laws Central Excise

100% EOU - breach of principles of natural justice - In one single notice, a choice of three dates of hearing has been given - It is not permissible for the adjudicating....
March 14, 2017 Case Laws Central Excise

CENVAT credit - the provider of output service had accumulated Cenvat Credit, which has been transferred to a manufacturer of final products for utilisation in their......
March 14, 2017 Case Laws Central Excise

Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of......
March 14, 2017 Case Laws Central Excise

Valuation - job-work - The reduction from such costing of higher burning loss to the extent of 11% and treating the same as assessable value for discharge of duty......
March 14, 2017 Case Laws Central Excise

CENVAT credit - The availment of dual benefit of CENVAT Credit as well as income tax benefit on the inputs could be a critera for determination of income tax liability,.....
March 14, 2017 Case Laws Central Excise

CENVAT credit - change of name of manufacturer - all the five (5) disputed invoices have been issued within 05.03.2008 which is prior to change in name since the change.....
March 14, 2017 Case Laws Central Excise

Reversal of cenvat credit - spent sulphuric acid is cleared with end-use requirement of N/N. 6/2002-CE - spent sulphuric acid not being final product, the appellant......
March 14, 2017 Case Laws Central Excise

Job-work - benefit of N/N. 214/96 and N/N. 84/95-CE cannot be extended to the appellant as the requisite undertakings have not been given by the appellant - These......
March 14, 2017 Case Laws Central Excise

CENVAT credit - entire boiler which is undoubtedly capital goods - Even goods such as angles, channels, sections, etc. which are classifiable under chapter 73 and are......
March 14, 2017 Case Laws Central Excise

SSI Exemption - N/N. 8/2003-CE dated 01.03.2003 - brand name/trade name - It cannot be stated that the mark “TDPL” is a brand name owned by M/s TDPL - Benefit of SSI......
March 14, 2017 Case Laws Customs

Refund of SAD - time limitation - there is no error in the order of the Commissioner (Appeals), wherein he has directed to exclude the time for calculation of......
March 14, 2017 Case Laws Customs

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to......
March 14, 2017 Case Laws VAT and Sales Tax

Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing but “mineral” under Sales Tax Act exigible to tax at the rate of....
March 14, 2017 Case Laws VAT and Sales Tax

Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same being raised in the forums below? - the contention of the State that....
March 14, 2017 Case Laws Income Tax

Unexplained investment in land - the appellant had entered into a deal to purchase this land and subsequent gone to get it registered; the eventual seller to her had......
March 14, 2017 Case Laws Income Tax

Bogus purchases addition - The only valid argument is that there could be no sales without purchases. But the price at which the goods were purchased remained a grey......
March 14, 2017 Case Laws Income Tax

Addition u/s 37(1) - processing fees - the payment has not been made for acquiring a brand name, but for facilitating for acquisition of the brand name - by applying......
March 14, 2017 Case Laws Income Tax

Disallowance of job work expenses - payment of expenditure in cash - no specific instance of cash payment has been highlighted which has violated the provisions of......
March 14, 2017 Case Laws Income Tax

Addition of deemed dividend under Section 2(22)(e) - quantum of accumulated profits - inclusion of share premium - The share premium account cannot partake the nature of....
March 14, 2017 Case Laws Income Tax

Re-assessment - the information was restricted to cash deposits in bank account but there was no material much less tangible, credible, cogent and relevant material to......
March 12, 2017 Case Laws VAT and Sales Tax

DVAT refund - Apex Court stays the order of Delhi High Court in which the authorities were directed to process the refund claim under DVAT without seeking original paper....
March 11, 2017 Case Laws Service Tax

Refund claim - Notification No.41/2007-ST - In case the refund claim is in excess of ₹ 5 lakh, the declaration should also be certified by the Chartered Accountant....
March 11, 2017 Case Laws Service Tax

CENVAT credit - Job-work - though the job work activity was exempt under N/N. 8/2005-ST dated 01.03.2005, Job workder paid the service tax - principal have availed......
March 11, 2017 Case Laws Service Tax

Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually......
March 11, 2017 Case Laws Service Tax

CENVAT credit - appellants are engaged in providing services of commissioning and installation and they have availed credit only to those services which are used in the.....
March 11, 2017 Case Laws Service Tax

When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free.....
March 11, 2017 Case Laws Central Excise

Returned goods - Rule 16 - the period of six months was not provided under Rule whereas it is provided by way of trade notice which is procedural one. Under any......
March 11, 2017 Case Laws Central Excise

Manufacture - appellants have assembled the kit of bought out items - Chapter 85/87 - the activity of packing of various parts into small retail packing and sale thereof....
March 11, 2017 Case Laws Central Excise

Even for recovery of interest, no SCN is required As the statutory provisions mandate for payment of interest. The interest is piggyback of the duty demand, it goes hand....
March 11, 2017 Case Laws Central Excise

Shortage of inputs as well as finished good - without any evidence of removal of inputs and/or finished goods, merely on the basis of the difference between the excise......
March 11, 2017 Case Laws Central Excise

CENVAT credit - input service used for disposal of the press mud, a by-product, which was generated during the course of manufacture of sugar - credit allowed - AT
March 11, 2017 Case Laws Central Excise

CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business......
March 11, 2017 Case Laws Central Excise

CENVAT credit - outdoor catering services - appellant is recovering 50% of the element of the basic value from the worker only and not the service tax - if the service......
March 11, 2017 Case Laws Central Excise

CENVAT credit - inputs - Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit - AT
March 11, 2017 Case Laws Customs

Prohibited item - import of Drone - in order to import a drone, prior clearance of the Director General of Civil Aviation and import license from DGFT is required. - HC
March 11, 2017 Case Laws Customs

Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import,......
March 11, 2017 Case Laws Customs

The imported goods were not ‘marble’ but ‘other calcareous stones’ which the Geological Survey of India reported to be a variety of limestone without metamorphic......
March 11, 2017 Case Laws Customs

Levy of ADD - vitrified/Porcelain tiles - these Producers have a much wider relationship network than what was declared by them. This puts the whole claim and basis of......
March 11, 2017 Case Laws Customs

Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the......

1 ....89 90 91 929394 95 96 97........ 138

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