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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 1 to 50 of 486 Records

12 3 4 5........ 10

April 29, 2017 Case Laws Service Tax

Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and.....
April 29, 2017 Case Laws Service Tax

CENVAT credit - Gardening service used within their factory - where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid......
April 29, 2017 Case Laws Service Tax

Club or association services - receipt of donation against "Building Fund" - Since the donation amount does not present any additional facilities or relating to the......
April 29, 2017 Case Laws Central Excise

Classification of Yarn - the products manufactured by assessees are nothing but air mingled yarn and, therefore, cannot be classified under Chapter No. 56 in view of the....
April 29, 2017 Case Laws Central Excise

Right to have retrospective exemption from duty - Issuance of a notification u/s 11C is in the nature of subordinate legislation. Directing the Government to issue such.....
April 29, 2017 Case Laws Central Excise

Once the appellant accepts that in law it was liable to pay the duty, even if some of the units have been able to escape payment of duty for certain reasons, the......
April 29, 2017 Case Laws Central Excise

Quantum of mandatory deposit - whether an appellant has to pay 10% mandatory deposit over and above the mandatory deposit of 7.5% of the duty liability/penalties - Held Yes - Tri (LB)
April 29, 2017 Case Laws Central Excise

Gold Potassium Cyanide Solution - dutiability - product consumed by the appellant captively for manufacture of Gold Eyed Handle Sewing Needle - Revenue failed to prove......
April 29, 2017 Case Laws Central Excise

Valuation - value of bought-out items like bolts, nuts, corner plate etc. cannot be included in the assessable value of other manufactured goods cleared by the appellant....
April 29, 2017 Case Laws Central Excise

CENVAT credit - photo frames given as a gift in Diwali institutional packs - the same would fall within the ambit of “manufacture” - credit allowed - AT
April 29, 2017 Case Laws Service Tax

Cenvat Credit - Input service - construction services for construction of factory building - prior to the amendment the setting up of a factory premises of a provider......
April 29, 2017 Case Laws Central Excise

Valuation - Where on the respective date sale price is not available for the purpose of ascertainment, the value of goods in time nearest i.e., immediate past, to the......
April 29, 2017 Case Laws Central Excise

Classification of Grey Oxide and Red Lead Oxide - trade parlance theory - the product in question cannot be classified under chapter heading 28.24 without any positive evidence - AT
April 29, 2017 Case Laws Central Excise

Refund claim - period of limitation - If no such liberty or protest is indicated at the time of payment of duty and interest, definitely such applicants are not entitled....
April 29, 2017 Case Laws Companies Law

Once the provisions of Section 220 of the Income Tax Act are incorporated in Section 28A, full effect must be given to Section 220 of the Income Tax Act for recovery of.....
April 29, 2017 Case Laws Income Tax

Additions towards unexplained investment in share capital u/s 68 - The revenue is free to go behind the investors and reopen their cases as they have voluntarily and......
April 29, 2017 Case Laws Income Tax

TPA - The failure on the part of the assessee to furnish the Audit Report in Form 3CEB from an Accountant in the prescribed proforma within the prescribed period,......
April 29, 2017 Case Laws Income Tax

Unexplained investment in silver articles - assessee failed to come out with the plausible explanation in this regard as the silver articles have been found in his......
April 29, 2017 Case Laws Income Tax

Claim of deduction u/s 54F - one cheque returned by the builder due to technical reasons - The assessee cannot get the exemption towards unutilized amount as the said......
April 28, 2017 Case Laws Service Tax

Presence of mens rea - immediately after initiation of investigation and upon service of notice of investigation by respondents No.1 and 2, the petitioner had already......
April 28, 2017 Case Laws Service Tax

Supply of tangible goods - appellants got manufactured 60 Railway Wagons and supplied the same to the Railways - the right of position and effective control is with the.....
April 28, 2017 Case Laws Service Tax

Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period....
April 28, 2017 Case Laws Service Tax

VCES-1 declaration - VCES cannot be rejected where the documents like the balance sheets, profit and loss account etc. are called for, by the Department in the enquiries....
April 28, 2017 Case Laws Central Excise

Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the......
April 28, 2017 Case Laws Central Excise

Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of......
April 28, 2017 Case Laws Customs

Revocation of CHA licence - IEC number has been found to be correct as also the address of the importer - all the importers have joined in the investigations and have......
April 28, 2017 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - BVAT - The problems on account of the mismatch is a Pan India problem and to my mind, the procedure adopted under the Delhi VAT Act regime and......
April 28, 2017 Case Laws VAT and Sales Tax

Imposition of entry tax - even imposition of tax more than once cannot be prevented nor prohibited under the Constitution - HC
April 28, 2017 Case Laws Income Tax

Eligibility for registration u/s 12A (1)(a) - whether Greater Noida Industrial Development Authority ("GNIDA"); Yamuna Expressway Industrial Development Authority......
April 28, 2017 Case Laws Income Tax

Recognized system of accounting - maintain its accounts according to AS-7 or AS-9 - the system of accounting followed by it for the last many years as per AS-9 -......
April 28, 2017 Case Laws Income Tax

Reopening of assessment u/s 147 - Company had no cash balance in the last year for the purchase of property in cash as well as the Company cannot take unsecured loan or.....
April 28, 2017 Case Laws Income Tax

Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of....
April 28, 2017 Case Laws Income Tax

Disallowance for warranty expenses - assessee is entitled to change the method of accounting with respect to claim of warranty expenses from ‘actual basis’ to ‘provision basis’ - AT
April 28, 2017 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - it is a case of misunderstanding the statutory provision by the assessee and the officers. The assessee understood the provision of......
April 28, 2017 Case Laws Income Tax

The Managing Director of the company is personally responsible for meeting the expenditure of his son’s education. The expenditure incurred by the assessee for providing....
April 28, 2017 Case Laws Income Tax

MAT - When a part of the said provision is reversed in the subsequent year and credited to the profit and loss account, that should not go to add to the book profits u/s....
April 28, 2017 Case Laws Income Tax

Disallowance of compensation paid on account of Employee Stock Option Plan (ESOP) - Business expenditure - The Circular issued by the CBDT is binding on the tax......
April 27, 2017 Case Laws Service Tax

Renting of immovable property services - The term “hotel” is not defined in the Finance Act, 1994 - buildings used for or as hotels do not amount to immovable property......
April 27, 2017 Case Laws Service Tax

Valuation of taxable services - assessee is collecting “other charges” and did not pay service tax on such charges - where the conditions of Pure Agent, condition of......
April 27, 2017 Case Laws Service Tax

Forward Contract Service - any amount collected in the name of transaction fee is not remitted to the exchange and is retained by the appellant, it is apparent that the.....
April 27, 2017 Case Laws Service Tax

Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT
April 27, 2017 Case Laws Service Tax

Refund claims - unutilized CENVAT credit - Rule 5 of CCR - remittances including by NEFT, received during a particular quarter even though related to invoices issued or.....
April 27, 2017 Case Laws Service Tax

CENVAT credit - providing passive infrastructure - the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc. - AT
April 27, 2017 Case Laws Service Tax

Refund claim - Service Tax paid under works contract service which were not taxable - unjust enrichment is not applicable as the contract price is inclusive of duty and.....
April 27, 2017 Case Laws Service Tax

Classification of service - when the agreement is for transfer of exclusive/non-exclusive technical know-how the consideration received cannot be taxed under consultancy service - AT
April 27, 2017 Case Laws Central Excise

Classification of manufactured goods - A mere non-mention of the item in the Schedule to the Insecticides Act 1968 will not change the situation and cannot automatically....
April 27, 2017 Case Laws Central Excise

Valuation - Since the repairing activity is carried out on the old card clothing which also includes the goods initially supplied by some other manufacturer, therefore......
April 27, 2017 Case Laws Central Excise

SSI exemption - the clearance against Form H has to be treated as clearance of export and same is not includable in the aggregate value for the purpose of SSI exemption.....
April 27, 2017 Case Laws Central Excise

Abatement - suo-moto calculation - Pan Masala containing Tobacco - assessee could on their own calculate duty and set off same against duty payable in the next month and....
April 27, 2017 Case Laws Customs

Refund of customs duty - when an amount becomes refundable after a final order is passed, the same has to be refunded immediately and for such purpose, the assessee is......

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