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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 101 to 150 of 458 Records

1 234 5 6 7........ 10

April 25, 2018 Case Laws Service Tax AT

Management, Maintenance and Repair Services (MMRS) - POPOS Rules - part of cable system lies within 12 nautical miles of land mass of India - in the SCN it is nowhere......
April 25, 2018 Case Laws Service Tax AT

CENVAT credit - transferring credit lying at various branches to the zonal office of the bank upon approval of centralized registration - There is no statutory......
April 25, 2018 Case Laws Central Excise HC

Cash Refund of unutilized CENVAT credit - closure of factory and surrendered registration certificate - It will be more appropriate if the questions are considered by......
April 25, 2018 Case Laws Service Tax HC

Jurisdiction for investigating the service tax matter - centralized registration - the writ petition was not maintainable to quash the summons and dismissed the writ petition. - HC
April 25, 2018 Case Laws Central Excise AT

Valuation - inclusion of free of cost material - Any duty paid by the appellant will be available to the principal manufacturer as Cenvat credit, since the entire......
April 25, 2018 Case Laws Central Excise AT

Classification of 'control panels' cleared along with 'single phase submersible pumps' - electrical control panels are classifiable under Heading 85.37 as independent goods - AT
April 25, 2018 Case Laws GST HC

Migration from KVAT to GST - Application for registration - respondents directed to make appropriate changes in the portal so as to enable the petitioner to comply with.....
April 25, 2018 Case Laws Service Tax AT

C&F agency service - Place of provision of service - since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue.....
April 25, 2018 Case Laws Central Excise AT

CENVAT credit - the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as......
April 25, 2018 Case Laws Central Excise AT

Refund of excise duty paid on steel and cement used in the construction of houses - Tsunami rehabilitation project - Since such Certificate can be obtained only after......
April 24, 2018 News Indian Laws

Notification under section 112A as inserted by Finance Act, 2018 – Seeking comments of stakeholders
April 24, 2018 News Indian Laws

Draft notification proposing an amendment to rule 44E, Form 34C, 34D and 34DA as per BEPS action item 5, for improving transparency in relation to tax rulings– comments and suggestions
April 24, 2018 Case Laws GST HC

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - the competent authority is directed to complete the adjudication provided for u/s 129....
April 24, 2018 Case Laws GST HC

Detention and seizure of goods with vehicle - non furnishing of the E-Way Bill immediately at the time of detention - The respondent is directed to release the......
April 24, 2018 Case Laws Income Tax HC

Receipt of amount as goodwill on retirement - right of partner in the partnership firm - capital asset u/s 2(14) - extinguishment of such right in the firm - HC......
April 24, 2018 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - trade advances made for the commercial transactions would not be hit by section 2(22)(e) of the Act - HC
April 24, 2018 Case Laws Income Tax AT

Reopening of assessee - notice in the name of deceased person - passing of an assessment order in the name of deceased person would not be sustainable. - AT
April 24, 2018 Case Laws Income Tax AT

Sales tax subsidy treated as capital receipt - nature of receipt - Whether the subsidy amount can be adjusted in the cost of depreciable assets? - AT
April 24, 2018 Case Laws Income Tax AT

TDS u/s 195 - When a sales commission has been made by the assessee company on export orders from the buyers abroad and services have not been rendered by the payee in......
April 24, 2018 Case Laws Customs AT

Liability of CVD - the eligibility to the CV duty concession as claimed by the appellant during the material time cannot be questioned much later without any evidence. - AT
April 24, 2018 Case Laws Customs AT

Duty Drawback - fixation of brand rate - retrospective application of the beneficial circular - Only failure to produce the excise invoices and instead producing only......
April 24, 2018 Case Laws Service Tax AT

Penalty u/s 78 - suppression with intent to evade payment of service tax - appellant has immediately paid the amount of service tax alongwith interest - It shows that......
April 24, 2018 Case Laws Service Tax AT

Extended period of limitation - it would be expected that the department would issue periodical show cause notices till the matter is finally settled - this was not done....
April 24, 2018 Case Laws Income Tax AT

Validity of re-assessment proceeding u/s 147 - exemption claimed by the assessee u/s 10(38) of the Act on the sale of shares - Reassessment proceedings cannot be......
April 24, 2018 Case Laws Income Tax AT

Income from house property - Municipal lettable value disregarded - enhancement made in the annual letting value - by no stretch of imagination, it can be said that the.....
April 24, 2018 Case Laws Central Excise HC

The Tribunal is not expected to endorse legal findings of the First Appellate Authority - Since the Tribunal comprises of both a Judicial Official and an Administrative.....
April 24, 2018 Case Laws Central Excise AT

Valuation - CST amount subsidy is sanctioned and credited to the bank account of the appellant - There is no justification for inclusion in the assessable value, the......
April 24, 2018 Case Laws Central Excise AT

CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the......
April 24, 2018 Case Laws Central Excise AT

Manufacture - boiler in question emerges at site which become an immovable property, which is not excisable goods therefore, not leviable for duty. - AT
April 24, 2018 Case Laws Central Excise AT

Free supplies - additional quantity packed in jar on which duty has been paid on MRP of the price of the Jar - On these additional supplies made free, the appellant is......
April 23, 2018 News GST

Procedure to issue E-way Bill - "Bill To Ship To" model under GST
April 23, 2018 News Indian Laws

Fugitive Economic Offenders Ordinance, 2018 gets promulgated
April 23, 2018 Case Laws GST HC

Detention of goods - first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment - HC
April 23, 2018 Case Laws GST HC

Seizure of goods - E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made - petition dismissed - HC
April 23, 2018 Case Laws Income Tax HC

Capital Gains - There was proximate link and the expenditure incurred was in furtherance and to effectuate the transfer/sale of the property and was not remote and......
April 23, 2018 Case Laws Income Tax HC

Power of the tax Recovery Officer declaring sale null and void - Scope of section 281 - It is not open to the Tax Recovery Officer to declare the said......
April 23, 2018 Case Laws Income Tax HC

Entitlement to exemption u/s 10(10C) - consolidated payment made to the assessee employees under Voluntary Retirement Scheme issued by the ICICI Bank - Rule 2BA of the......
April 23, 2018 Case Laws Income Tax AT

Apportionment of bad debt written off to the eligible units and registering profit of those eligible units for the purpose of allowing deduction u/s 80-IB and 80-IC, as.....
April 23, 2018 Case Laws Income Tax AT

Deduction u/s.80IC - as per AO assessee has diverted expenses pertaining to Dehradun unit being eligible unit to other manufacturing units not eligible for deduction u/s....
April 23, 2018 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - By granting advance, if the business purpose of the company is served and which is not the sum, which it otherwise would have distributed.....
April 23, 2018 Case Laws Customs AT

Confiscation and penalty - import of Cold Rolled Non-Grain Oriented Silicon Steel Sheet - There is no deliberate breach of the quality control order and for the venial......
April 23, 2018 Case Laws Customs AT

Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software -......
April 23, 2018 Case Laws Service Tax AT

IPR Service - "Hallmark" - In the present case, "Hallmark" is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999....
April 23, 2018 Case Laws Central Excise AT

Substantial expansion - event the increase in employment more than 25% instead of in the plant and machinery would satisfy the condition of making new Investment - said.....
April 23, 2018 Case Laws Central Excise AT

Classification of goods - Mentos Mint - whether goods classifiable under Chapter Sub Heading No. 1704.10, or under Chapter Sub Heading No. 1704.90? - a small percentage.....
April 23, 2018 Case Laws Central Excise AT

Area Based Exemption - N/N. 50/2003-CE - total power available with the appellant drawn from the electric company plus from the captive DG sets were sufficient for......
April 23, 2018 Case Laws Central Excise AT

Service tax or VAT - transfer of rights and privilege of export of ‘sugar quota’ - it is a transaction of ale of goods and no service is involved - demand of service tax set aside - AT
April 21, 2018 Case Laws Income Tax SC

Income from Sikkim State Lottery - taxability under the Income Tax Act, 1961 - Once the assessee has paid the income tax at source in the State of Sikkim as per the law.....
April 21, 2018 Case Laws GST AAR

Levy of GST - construction services / superstructure - Even if agreement between the applicant and the buyer is entered after part of the construction is already......
April 21, 2018 Case Laws GST AAR

Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - the value of land, or the undivided share of land, as the......

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