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Highlights / Annotations / Catch Notes For March

Home Highlights March

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1 ....103 104 105 106107108 109 110 111........ 138

March 4, 2016 Act Rules Bill

EQUALISATION LEVY - Chapter VIII of the Bill seeks to insert a new Chapter in the Finance Bill, 2016 which deals with equalisation levy, collection and recovery of such.....
March 4, 2016 Act Rules Bill

Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional....
March 4, 2016 Act Rules Bill

Krishi Kalyan Cess - Krishi Kalyan Cess is proposed to be levied with effect from 1st June, 2016 on any or all the taxable services at the rate of 0.5% on the value of.....
March 4, 2016 Act Rules Bill

Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not.....
March 4, 2016 Act Rules Bill

Insertion of new sections 102 - service tax - retrospective exemption from Service Tax on services provided to the Government, a local authority or a governmental......
March 4, 2016 Act Rules Bill

Insertion of new sections 103 - service tax - Retrospective Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to....
March 4, 2016 Act Rules Bill

Insertion of new sections 101 - service tax - retrospective exemption from services provided by way of construction, erection, maintenance, or alteration etc. of canal,....
March 4, 2016 Act Rules Bill

Amendment of section 93A - service tax - Section 93A of the Finance Act,1994 is being amended so as to enable allowing of rebate by way of notification as well as rules.
March 4, 2016 Act Rules Bill

Amendment of section 91 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....
March 4, 2016 Act Rules Bill

Amendment of section 90 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....
March 4, 2016 Act Rules Bill

Amendment of section 89 - service tax - The monetary limit for filing complaints for punishable offences is proposed to be enhanced to ₹ 2 crore. (Existing 50 lakh rupees)
March 4, 2016 Act Rules Bill

Amendment of section 78A - service tax - penalty proceedings under section 78A shall be deemed to be closed in cases where the main demand and penalty proceedings have......
March 4, 2016 Act Rules Bill

Amendment of section 75 - service tax - a higher rate of interest would apply to a person who has collected the amount of service tax from the service recipient but not.....
March 4, 2016 Act Rules Bill

Amendment of section 73 - Service Tax - The limitation period for recovery of service tax not levied or paid or short- levied or short paid or erroneously refunded, for.....
March 4, 2016 Act Rules Bill

Amendment of section 67A - Service Tax - Section 67A is proposed to be amended to obtain specific rule making powers in respect of Point of Taxation Rules, 2011
March 4, 2016 Act Rules Bill

Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers......
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - specified educational services - These services are proposed to be omitted from the Negative List but the service tax exemption.....
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - service of transportation of passengers - these services will be omitted from the Negative List - These services become taxable....
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance - these......
March 4, 2016 Act Rules Bill

Amendment of section 65B - Service Tax - Omission of Meaning of Approved Vocational Education Course - Since the relevant entry moved from Negative list to Mega Exemption Notification
March 4, 2016 Act Rules Bill

Amendment of section 65B - Service Tax - Explanation 2 in section 65B(44) is proposed to be amended to clarify that activity carried out by a lottery distributor or......
March 4, 2016 Circulars Income Tax

Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular
March 4, 2016 Circulars Income Tax

Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular
March 4, 2016 Circulars Income Tax

Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income - Instructions in order to reduce litigation - Circular
March 4, 2016 Case Laws Service Tax

Disallowance of Cenvat credit in excess of 20% - The appellants have reversed input of service credit taken on all common services and There is no other evidence to......
March 4, 2016 Case Laws Service Tax

Demand of service tax prior to 1.6.2007 - Works contract for Delhi Metro Rail (DMRC) - the reasoning and conclusion by the ld. Adjudicating authority that only works......
March 4, 2016 Case Laws Central Excise

Refund claim - the learned Commissioner (Appeals) is in error in rejecting the refund, holding that once duty is shown in invoice, it is deemed to be passed on, as the......
March 4, 2016 Case Laws Central Excise

Denial of Cenvat credit on moulds - whether moulds are in possession of the appellant? - Since, moulds, in this case, have not been removed from the factory by the......
March 4, 2016 Case Laws Income Tax

Reducing the subsidy for the purpose of calculation of depreciation - When the statute does not contemplate computation of actual cost of assets after it becomes part of....
March 4, 2016 Case Laws Income Tax

TDS u/s 195 - Transaction in question would not fall under the category of colourable device. If an assessee enters into a deal which does not violate any provision of......
March 4, 2016 Case Laws Income Tax

Transfer pricing adjustment - adjustment made on account of sharing of software expenses with the AE - no reason why adjustment should be made on account of sharing of......
March 3, 2016 Case Laws Service Tax

Invokation of Section 80 of the Finance Act, 1994 and immunity from penalty under Section 78 of the Act - Levy of service tax being an indirect tax mechanism hardship is....
March 3, 2016 Case Laws Central Excise

Following activities undertaken by the applicant would not amount to manufacture or deemed manufacture under Section 2(f) of the Central Excise Act, 1944, namely;......
March 3, 2016 Case Laws Central Excise

Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of....
March 3, 2016 Case Laws Central Excise

Transfer of Un-utilised cenvat credit balance - amalgamation - Since the effective date of the transfer is 01.06.2005, which has been specifically mentioned in the order....
March 3, 2016 Case Laws Central Excise

Transfer of cenvat credit by the respondent from its DTA Unit to EOU Unit - transfer of cenvat credit availed on capital goods only, has been barred by the CBEC from......
March 3, 2016 Case Laws Customs

Demand of Anti-Dumping duty under Sections 9A of the Customs Tariff Act, 1975 read with Section 9B ibid and the rules made thereunder - the tiles are deemed to be......
March 3, 2016 Case Laws Income Tax

Addition u/s. 68 - CIT(A) should not have rubbished the affidavit without going into the merits. Therefore in the interest of justice and fair play, we restore this......
March 3, 2016 Case Laws Income Tax

Deduction u/s. 10B - Even though an estimation of excess stock in the middle of the year, while accepting the Books of Accounts of the year, is not generally permitted......
March 3, 2016 Case Laws Income Tax

Penalty u/s 271(1(c) - accommodation entry - when the assessee has admitted this amount as income then no further investigation was required on the part of the AO to......
March 3, 2016 Case Laws Income Tax

Applicability of the provisions of sec.50 - transaction of sale of land and building - When an asset has not entered the block, then the question of application of......
March 3, 2016 Case Laws Income Tax

Entitlement to exemption u/s 11 - there is a violation of sec. 13(1)(c) of the Act as the assessee invested funds in a limited company where the trustee is the Managing....
March 2, 2016 Act Rules Bill

Amendment of Second Schedule - Central Excise Tariff Act, the Second Schedule shall be amended in the manner specified in the Ninth Schedule, with effect from the 1st......
March 2, 2016 Act Rules Bill

Amendment of First Schedule of Central Excise Tariff Act, 1985 - Tariff - First scheduled to be amended w.e.f. 1.3.2016 and subsequently and substantially second time w.e.f. 1.1.2017
March 2, 2016 Act Rules Bill

Amendment of Third Schedule of Central Excise Act - Deemed Manufacturing - to be amended w.e.f. 1.3.2016 and subsequently second time w.e.f. 1.1.2017
March 2, 2016 Act Rules Bill

Amendment of section 37B of Central Excise Act, 1944 - to insert the words “or for the implementation of any other provision of this Act” in section 37B so as to......
March 2, 2016 Act Rules Bill

Amendment of section 11A of Central Excise Act, 1944 - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded - the words “two......
March 2, 2016 Act Rules Bill

Amendment of section 5A of Central Excise Act, 1944 - to substitute sub-section (5) to provide that every notification issued under sub-section (1) or sub-section (2A).....
March 2, 2016 Act Rules Bill

Amendment of First Schedule Customs Tariff Act, 1975 - Tariff - First scheduled to be amended w.e.f. 1.3.2016 and subsequently and substantially second time w.e.f. 1.1.2017
March 2, 2016 Act Rules Bill

Omission of section 8C of Customs Tariff Act, 1975 - Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s......

1 ....103 104 105 106107108 109 110 111........ 138

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