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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 101 to 150 of 512 Records

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May 25, 2018 Notifications Customs

Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%
May 25, 2018 Notifications Customs

Duty of customs on import of OTHER NUTS, FRESH OR DRIED - Almonds in Shelled falling under the heading 0802 12 00 - Benefit of reduced rate withdrawn
May 25, 2018 Case Laws GST

Inter-state trade - purchase of high speed diesel in the course of manufacturing of cement - C-Form - Chhattisgarh Value Added Tax Act, 2005 - situation post......
May 25, 2018 Case Laws Income Tax

Scope of the scrutiny assessment u/s 143(3) - The circulars relied on by the petitioner have no application to the facts of this case and the same would apply only in......
May 25, 2018 Case Laws Income Tax

Exemption u/s 11 - charitable purpose u/s 2(15) - the transport activities of the assessee trust are not in the nature of business, inasmuch as the transport is also......
May 25, 2018 Case Laws Income Tax

Application of section 40(a)(ia) - payment made without TDS - the payee has declared the income in his ITR - penalty can be levied on assessee but no disallowance of the....
May 25, 2018 Case Laws Income Tax

Expenses towards mount paid on out of court settlement on behalf of subsidiary company - assessee paid the amount on behalf of the subsidiary company and thus incurred......
May 25, 2018 Case Laws Customs

Violation of import conditions - DEEC license - once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another....
May 25, 2018 Case Laws Service Tax

Reversal of Cenvat Credit - The Appellant is collecting the fee and then remitting it to the IGNOU - The whole consideration received by the Appellant is value of......
May 25, 2018 Case Laws Service Tax

BAS - Job-work - process of lamination of solar cells - The job work activity carried out by the respondents will only have to be considered as amounting to......
May 25, 2018 Case Laws Service Tax

Technical Testing and Analysis Services - the testing done by TWAD is a statutory duty - it cannot be said that the testing is done for the contractor and that a service....
May 25, 2018 Case Laws Service Tax

Manpower Recruitment or Supply Agency service - the assessee cannot be said to be a commercial concern engaged in providing such specified services to a client - demand.....
May 25, 2018 Case Laws Central Excise

Valuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable......
May 24, 2018 Case Laws Income Tax

Recovery of tax dues - Withdrawal of amount from the petitioner’s Bank account - the power of attachment of the Bank accounts and other immovable properties can always......
May 24, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income chargeable to tax has escaped assessment - it would not be his duty to......
May 24, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee......
May 24, 2018 Case Laws Income Tax

Failure to produce the books of account and audit report u/s 44AB - the contentions of the assessee that since no books of account have been prepared, therefore could......
May 24, 2018 Case Laws Service Tax

Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance......
May 24, 2018 Case Laws Service Tax

Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - The levy of......
May 24, 2018 Case Laws Service Tax

Place of Provision of services - referral services to foreign universities/colleges and banks - The definition of “intermediary” as envisaged under Rule 2(f) of POS does....
May 24, 2018 Case Laws Central Excise

CENVAT credit - Carbon Black Feed Stock (CBFS) - It cannot be said that appellant has procured CBFS for generation of electricity. Appellants have registered for......
May 24, 2018 Case Laws Service Tax

Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of....
May 24, 2018 Case Laws Service Tax

The relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the......
May 24, 2018 Case Laws Central Excise

Correction of duty demanded due to error - Once the Department has accepted the mistake then it was the bounded duty of the Department to correct the calculation error,.....
May 24, 2018 Case Laws Central Excise

The appellant has reversed the proportionate credit relating to common input services availed by them before the issuance of the show-cause notice on being pointed out......
May 24, 2018 Case Laws Central Excise

Cenvat Credit - basic excise duty can be utilised for payment of education cess/ higher education cess - AT
May 24, 2018 Case Laws Central Excise

Refund - Scope of SCN - order of provisional assessment - in De novo proceedings the Assistant Commissioner cannot carve out a new ground for rejection of the refund. - AT
May 23, 2018 Circulars Customs

Pilot implementation of paperless processing under SWIFT — Uploading of supporting documents regarding
May 23, 2018 Circulars DGFT

Actual Service Providers (and not Ports) are eligible for SFIS/SEIS benefit in respect of their share of earnings made by performing the notified services under SFIS/SEIS Scheme.
May 23, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - discretion to impose penalty - When the proceedings of assessment in which the additions in the hands of the assessee were made, the Tribunal......
May 23, 2018 Case Laws Income Tax

Eligibility to scheme known as “Income Declaration Scheme, 2016” - since prosecution is going on against the petitioner for an offence which comes under Chapter XVII of.....
May 23, 2018 Case Laws Income Tax

Reopening of assessment - reason to believe cannot be equated with finally established fact that the income chargeable to tax having escaped assessment additions will......
May 23, 2018 Case Laws Income Tax

Addition on account of materials purchased - bogus purchases - It is a fact that the labours are paid by the assessee directly and not through contract or sub-contract......
May 23, 2018 Case Laws Income Tax

NRI status of assessee - Income accrued in India - period of stay in India - Stay in India for 181 days - AO directed to recompute the stay of assessee in India for......
May 23, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - earnest money paid by the company on behalf of the directors - money was not returned after cancellation of sell agreement - the entire......
May 23, 2018 Case Laws Income Tax

TDS u/s 194C/194I - TDS liability on monthly maintenance charges paid to housing societies - in the instant case, it is merely reimbursement by the members to the......
May 23, 2018 Case Laws Income Tax

Validity of the order passed U/s 147 - There is no bar that the information received from the Investigation wing cannot be used as a basis for formation of belief and......
May 23, 2018 Case Laws Customs

Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts - In the instant case the country of origin is Sri Lanka and there is no......
May 23, 2018 Case Laws Customs

High Seas Sale - mis-declaration of imported goods - if the goods booked for importation are heavy melting scrap and on receipt of goods, it is found that the some......
May 23, 2018 Case Laws Service Tax

Liability of service tax of Bureau of Indian Standards (BIS) - the “Hallmark” is worldwide recognised quality mark and not an Intellectual Property Right of appellant.......
May 23, 2018 Case Laws Service Tax

Levy of service tax - Non-refundable deposit, one time premium of Salami, which is not refundable - there is a separate charge for the rent, which alone is taxable, the.....
May 23, 2018 Case Laws Central Excise

CENVAT credit - input services - rent-a-cab service - the said service was provided by the appellant to its workers to reach the factory premises in time which has a......
May 23, 2018 Case Laws Central Excise

100% EOU - education cess - Aggregate of custom duties once worked out, question of arriving at quantum of excise duty by adding education cess again not arises.......
May 23, 2018 Case Laws Central Excise

Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material.....
May 23, 2018 Case Laws VAT and Sales Tax

Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article......
May 23, 2018 Case Laws VAT and Sales Tax

Input tax credit - penalty u/s 12(7) of GVAT Act - merely because a breach is established, it would not be compulsory for the Commissioner to impose the penalty - HC
May 23, 2018 Case Laws GST

Levy of GST - interpretation of words 'unit container' as found in the schedule entries of the Notifications issued under the provisions of the IGST Act - the impugned......
May 22, 2018 Case Laws GST

Levy of GST - liquidated damages - to be classified within the Heading 9997 - Liable to be taxed @18%. - time of supply will be, when the same is determined /......
May 22, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - there is no provision in the Income Tax Act, 1961 for a draft penalty order u/s 271(1)(c) of the Act. - AT
May 22, 2018 Case Laws Income Tax

Penalty levied u/s 271D - capital contributed by the partner in the partnership firm does not tantamount to loan or deposit within the meaning of section 269SS - No penalty - AT

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