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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 51 to 100 of 263 Records

April 25, 2013 Case Laws Service Tax

Payment of service tax on outward GTA services from cenvat credit account - later credit reversed and ST paid in cash - No interest, no penalty - AT
April 25, 2013 Case Laws Service Tax

Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the....
April 25, 2013 Case Laws Service Tax

ST liability was discharged by the GTA itself - the lower authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence - AT
April 25, 2013 Case Laws Service Tax

Refund - Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that......
April 25, 2013 Case Laws Customs

Merely because IE code was not there, to treat the said goods as ‘prohibited’ would be only on a technical ground and could not be treated as a prohibition in the real......
April 25, 2013 Case Laws Customs

Smuggled goods - if the assessee has neither sold the smuggled goods (foreign currencies) nor the assessee had any knowledge that the foreign currencies are going to be.....
April 25, 2013 Case Laws Income Tax

TDS liability - the tax deduction liability is on the Competent Authority of Metro Railways Kolkata who makes the payment to the person receiving compensation. - AT
April 25, 2013 Case Laws Income Tax

Attachment of account - Bankers have a right to combine one or more accounts of the same customer. But it cannot combine the account belonging to another or to himself......
April 25, 2013 Case Laws Income Tax

Liability to deduct TDS u/s 194C - trucks - no continuous contract, oral or written - each GR is a separate contract - the provisions of section 194C(3) are not......
April 25, 2013 Case Laws Companies Law

Officer in default – whether when the company had a managing director, whole-time director and manager there cannot be any prosecution against the petitioner who was an.....
April 24, 2013 Case Laws Central Excise

MRP based valuation u/s 4A - The packages in which the assessee clears the goods namely mono-carton and shipper bags cannot be treated as multi-piece packs but only as.....
April 24, 2013 Case Laws Central Excise

Classification Under Central Excise Act - the rubberized tyre cord fabric is classifiable under Chapter Heading 59.06 of the Tariff. - AT
April 24, 2013 Case Laws Central Excise

Cenvat Credit - appellant have paid duty @ 16% adv. on exempted goods - demand of 10% in terms of rule 6(3)(i) set aside. - AT
April 24, 2013 Case Laws Service Tax

Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is......
April 24, 2013 Case Laws Service Tax

Refund claim of Cenvat Credit in respect of unutilized Cenvat Credit - the supplies made to SEZ cannot be treated as export for the purpose of Rule 5 of the Cenvat Credit Rules - AT
April 24, 2013 Case Laws Service Tax

Refund claim - notification No. 17/09-ST - receipt issued by Courier Agency shall specify the import-export number of exporter. As this condition is not fulfilled,......
April 24, 2013 Case Laws Customs

Misdeclaration – confiscation/penalty – when the DNA testing was brought to appellant’s knowledge he also requested for taking the goods back to the town as the export......
April 24, 2013 Case Laws Indian Laws

RTI application - scrutiny guidelines by CBDT - here is no reason, why the respondents should keep it away from the public at large. - HC
April 24, 2013 Case Laws Income Tax

Interpretation of section 153C – A.O. has recorded his satisfaction and after recording the satisfaction, handed over the books of accounts and seized material. - against revenue. - HC
April 24, 2013 Case Laws Income Tax

Reopening of Assessment u/s 147 - From the facts on record, it was not possible for the AO to ascertain that received interest was higher than the normal rate of......
April 24, 2013 Case Laws Income Tax

Interest-free loans to its wholly owned subsidiary - fact noticed by AO would establish a direct nexus with the borrowings made by the assessee and loans granted by the.....
April 24, 2013 Case Laws Income Tax

TDS - Distribution of software product - payment made by the assessee to nonresident companies would amount to royalty within the meaning of Article 12 of the DTAA -......
April 24, 2013 Case Laws Income Tax

TDS - Import of software – Royalty - meaning given in the DTAA as well as in the IT Act 1961 is one and the same. - TDS liable to be deducted - AT
April 24, 2013 Case Laws Companies Law

Infringement of trademark can only be attributed to those marks which are registered. - But this does not preclude a person from protecting his unregistered trademark......
April 23, 2013 Case Laws Central Excise

Claim of duty drawback on aggregates - The exemption is available to all goods captively consumed. Hence the exemption contained in the Notification being absolute/......
April 23, 2013 Case Laws Central Excise

Valuation - Deductions on equalized basis - If the adjudicating authority is rejecting the certificate given by the chartered accountant the reasons why the certificate.....
April 23, 2013 Case Laws Service Tax

Refund claim rejected to the extent of 50% towards return of the empty containers - inasmuch as the entirety of the said activity is in relation to the transportation of....
April 23, 2013 Case Laws Service Tax

Car parking facility has been held to constitute input service in relation to the business of mandap keeper service - AT
April 23, 2013 Case Laws Central Excise

Education/S&H cess - Goods cleared by 100% EOU into DTA - double taxation - there can be no objection for double taxation if the legislature has distinctly enacted it,.....
April 23, 2013 Case Laws Customs

Maintainability of appeal to CESTAT - An order of prohibition under Regulation 21, preventing a CHA from operating within one or more sections of a customs station is......
April 23, 2013 Case Laws Income Tax

Deemed registration u/s 12AA - there is no automatic or deemed registration if the application filed U/s 12AA was not disposed of within the stipulated period of six months - HC
April 23, 2013 Case Laws Income Tax

Notice U/s 148 - just because action for rectification is permissible, it does not mean that no action can be taken for re-opening the assessment because the powers......
April 23, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - One has to keep in mind that it is the AO who initiates penalty proceedings - He cannot record any satisfaction during the course of survey - AT
April 23, 2013 Case Laws Income Tax

Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become......
April 23, 2013 Case Laws VAT and Sales Tax

Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of......
April 23, 2013 Case Laws VAT and Sales Tax

Vat tax on sale of forms - whether a University is 'dealer' - the main activity is “non-business“ and activity of buying and selling which forms part of an integral......
April 23, 2013 Case Laws VAT and Sales Tax

Rate of tax on product 'Himgange Ayurvedic Oil' - absolutely no justification either for granting the permission to reopen the assessment for the assessment year 2006-2007 - HC
April 22, 2013 Case Laws Central Excise

100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the.....
April 22, 2013 Case Laws Customs

Smuggling of goods from Nepal through Rail - goods are of the Chinese origin and being dispatched from Tinsukia Railway station Assam, Department is able to prove that......
April 22, 2013 Case Laws Income Tax

Panelty U/s 271C - Short deduction of TDS - there was sufficient cause for short deduction of tax at source - No penalty in view of Section 273-B - HC
April 22, 2013 Case Laws Income Tax

RBI Guidelines - the duty to examine the compliance or otherwise of these Guidelines lies squarely within the purview of the 'Authorised Dealer Banks' and not the......
April 22, 2013 Case Laws Income Tax

Speedy and affordable justice is the requirement of the day. But it cannot be achieved until the executive including tax-man discharge their duties faithfully honestly......
April 22, 2013 Case Laws VAT and Sales Tax

Principle natural justice - The entire order, which runs to about seven pages, contains only the extract of the notice and the reply upto six pages and the last......
April 20, 2013 Case Laws Central Excise

Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT
April 20, 2013 Case Laws Central Excise

Cenvat credit denied - The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 - AT
April 20, 2013 Case Laws Central Excise

Cenvat credit for the services obtained at site where undertaking installation works disallowed - credit to be allowed after verification of facts - AT
April 20, 2013 Case Laws Central Excise

Cenvat credit admissibility on the basis of invoice on which serial number is hand-written - credit allowed - AT
April 20, 2013 Case Laws Service Tax

Sponsorship of the IPL matches - The charging provision clearly excludes from chargeability to service tax, sponsorship in relation to sports events. - AT
April 20, 2013 Case Laws Service Tax

Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them......
April 20, 2013 Case Laws Service Tax

Business Auxiliary Service - sourcing agent for ICICI and are sourcing persons to ICICI Bank for purpose of home loans - services are classifiable as Business Auxiliary Services. - AT

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