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Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

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Showing 151 to 200 of 304 Records

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June 13, 2017 Case Laws Service Tax

Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under......
June 13, 2017 Case Laws Central Excise

CENVAT Credit - once the duty on the final product has been accepted by the Department, the CENVAT Credit availed need not be reversed even if the activity does not......
June 13, 2017 Case Laws Customs

Anti dumping duty - Notification imposing ADD on Acrylonitrile Butadiene Rubber was in the nature of temporary legislation and could not be amended after it lapsed - SC
June 13, 2017 Case Laws Customs

Imposition of ADD - retrospective amendment to the notification - When Notification dated January 02, 2009 itself had lapsed on the expiry of five years, i.e. on January....
June 13, 2017 Case Laws Income Tax

Nature of royalty expenses - the Agreement in question was crucial for setting up of the plant project in question for manufacturing of the goods, the expenditure in the....
June 13, 2017 Case Laws Income Tax

Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the.....
June 13, 2017 Case Laws Income Tax

Disallowance of compensation paid on breach of contract - Assessee need not to be the owner of the property and still enter into a contract with promoters to sell such......
June 13, 2017 Case Laws Income Tax

Bogus purchases u/s 69C - merely because the assessee is able to produce the purchase bills evidencing the VAT charged to the assessee, does not establish the factum of.....
June 13, 2017 Circulars DGFT

All importers / Exporters need to have fresh IEC code which will be same as PAN - Assessee registered with GSTN would be required to quote only GSTIN while import or export of goods
June 12, 2017 Case Laws Service Tax

Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the......
June 12, 2017 Case Laws Central Excise

Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty.....
June 12, 2017 Case Laws Central Excise

CENVAT credit - electricity - captive consumption - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the......
June 12, 2017 Case Laws Income Tax

Since no proceedings were pending before AO when he issued the letter of enquiry to the assessee, therefore such enquiry letter was not valid in eyes of law. The......
June 12, 2017 GST

State Goods and Services Tax Acts (SGST Acts, 2017)
June 12, 2017 News Income Tax

Following are the major highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage:
June 12, 2017 Case Laws Income Tax

Addition u/s 40A(3) - payment of expenditure in cash - Cash payments made to West Bengal State Electricity Distribution Company Limited (WBSEDCL) is covered by the......
June 12, 2017 Case Laws Income Tax

Accrual of income - Cancellation of recovery of the interest - Where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt......
June 12, 2017 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - the assessee being a Public Ltd. Company has taken loan from a subsidiary which is also a public Ltd. - there is no dispute......
June 11, 2017 Case Laws Income Tax

Rectification of mistake u/s 254 - when the Revenue or the Tribunal was modifying or substituting the method of valuation of closing stock of the assessee in a......
June 11, 2017 Case Laws Service Tax

BSS - providing of storage tanks and other accessories - - The renting of immovable property or the supply of tangible goods as services liable to tax, appear to have......
June 11, 2017 Case Laws Central Excise

Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in the value - AT
June 11, 2017 Case Laws Central Excise

Classification of Tooth Brush, inter-dental brushes - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion....
June 11, 2017 Case Laws Service Tax

Levy of service tax on job-work - N/N. 8/2005-ST is a conditional notification and its availment was not mandatory - the job workers were not obliged to avail the said exemption. - AT
June 11, 2017 Case Laws Central Excise

Classification of goods - The items in dispute are Battery Cages, Poultry Top/Bottom/Partition as poultry keeping machines to be classified under Chapter Heading 84369100 of CETA - AT
June 11, 2017 Case Laws Income Tax

Linking of Aadhaar with PAN - Those who have already enrolled themselves under Aadhaar scheme would comply with the requirement of section 139AA(2) - Those who still......
June 10, 2017 Case Laws Income Tax

Taxability of Interest earned on funds - belong to the assessee or not - amount / funds contributed by subsidiaries towards the shifting and rehabilitation fund - the......
June 10, 2017 Case Laws Income Tax

Addition u/s 68 - if the depositor a partner or any other individual owns the entry then the burden of the assessee firm is discharged. It is immaterial whether credits.....
June 10, 2017 Case Laws Income Tax

Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of....
June 10, 2017 Case Laws Income Tax

Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the.....
June 9, 2017 Case Laws Service Tax

Export of services - even if less remittances is sent outside amounts to receiving of remittance in convertible foreign exchange - both the conditions of Export of......
June 9, 2017 Case Laws Service Tax

CENVAT credit - service tax paid on expenses incurred for providing warranty services are entitled for input service credit - AT
June 9, 2017 Case Laws Central Excise

Liability of interest u/s 11 of CEA, 1944 - price variation clause - payment of duty on differential amount - interest demand upheld - AT
June 9, 2017 Case Laws Central Excise

Refund - The appellant has cleared the inputs as such by paying the duty and therefore, the payment of duty at the insistence of the audit second time is wrong and......
June 9, 2017 Case Laws Central Excise

Valuation - According to the Revenue, while clearing the rejected slag, they were showing less clearance value and paying less duty on that, and the reversal/payment of.....
June 9, 2017 Case Laws Central Excise

Valuation - appellant was allowed to recover the amount of sales tax involved on sales transaction of final product and retain the same - value cannot be enhanced to......
June 9, 2017 Case Laws Central Excise

Whether I.V. Cannulas fall within the scope of the term "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for.....
June 9, 2017 Case Laws Income Tax

Rejection of books of accounts - Addition of unaccounted sales - the material found during the survey proceedings showed that the books of accounts were not correctly......
June 9, 2017 Case Laws Income Tax

Grant of approval u/s 10(23C)(vi) - when it is proved on record that the assessee Trust is running an educational institution, the application to grant approval u/s......
June 9, 2017 Case Laws Income Tax

Penalty order u/s 271B r/w Sec.274 - technical snag as occurred in uploading of audit report on web - the audit report was subsequently uploaded electronically and also.....
June 9, 2017 Case Laws Income Tax

Trust is a revocable trust and the income derived by the assessee required to be taxed in the hands of the beneficiaries in accordance with the provisions of sections 61 and 161(1) - AT
June 9, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to the non-residents - marketing consultancy fees - all the operations and activities of the non-residents were carried on outside India - The....
June 8, 2017 Case Laws Service Tax

Refund claim - service tax towards the GTA services - Notification No. 41/200 ST - the transport documents contained the details of export goods along with exporter’s......
June 8, 2017 Case Laws Service Tax

Even if the appellants have paid or suffered tax liability by mistake, they cannot claim the refund thereof under Rule 5 of cenvat credit rules but, under other......
June 8, 2017 Case Laws Central Excise

Manufacture - whether conversion of nonferrous metals into metal alloys would amount to manufacture in terms of the section 2(f) of the CEA 1944? - Held Yes - AT
June 8, 2017 Case Laws Central Excise

CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned......
June 8, 2017 Case Laws Central Excise

CENVAT credit - steel structural items fabricated at site - when the classification is held to be under Chapter 84, the description of a product being support or a part.....
June 8, 2017 Case Laws Service Tax

100% EOU - refund claim - export of such services to SEZ will necessarily have to be treated as deemed export and will be eligible for refund of accumulated credit under....
June 8, 2017 Case Laws Central Excise

Liability of interest on reversal of cenvat credit - that there is no delay in payment of duty. The delay is in reversal of cenvat credit, therefore interest not liable - AT
June 8, 2017 Case Laws Customs

Refund of SAD - no VAT was charged - NIL rate of VAT in terms of the notification issued under Rajasthan VAT Act 2003 is to be considered as appropriate sales tax/VAT -.....
June 8, 2017 Case Laws Income Tax

Once the expenditure is accepted as “Revenue Expenditure”, then it is upto the assessee that whether to claim the expenditure in one year or to spread over the said......

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