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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 201 to 250 of 514 Records

1 2 3 456 7 8 9........ 11

June 18, 2018 Case Laws Income Tax AT

Validity of reopening u/s 147 - the escaped income for which proceedings were initiated were brought to tax. AO has power to make enquiry on other issues also and the......
June 18, 2018 Case Laws Income Tax AT

Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the......
June 18, 2018 Case Laws Income Tax AT

Disallowance for conversion charges paid to the Municipal Corporation - when necessary expenditure has been incurred by making payment to the MCD, it cannot be of any......
June 18, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - Once the AO accepts the revised return filed u/s 153A, the original return under Section 139 abates and becomes non-est - assessee has......
June 18, 2018 Case Laws Customs AT

Absolute Confiscation - Gold jewellery in question was not declared - Since it is not prohibited item, in terms of the liberalized policy, jewellery can be brought and......
June 18, 2018 Case Laws Customs AT

Import of Asphalt Hot Mix Plant - since the conditions of the notification were not complied with and from the facts of the case it is very clear that the same were......
June 18, 2018 Case Laws Customs AT

Mis-declaration of imported goods - Import of D. C. Defibrillators’ (DCD) with Standard Accessories - The wrong serial number of notification mentioned during filling of....
June 18, 2018 Case Laws Customs AT

Import of Lead Acid Batteries - The appellant being the actual user and the lead batteries have been imported not for the purpose of sale, the condition of filing the......
June 18, 2018 Case Laws Service Tax AT

Refund of CENVAT credit - N/N. 05/2006 – CE (NT) lays down that the amount claimed as refund of CENVAT amount should be debited before applying for the Refund and the......
June 18, 2018 Case Laws Service Tax AT

Renting of immovable property - joint ownership - SSI exemption - Clubbing of clearances - each individual owner is entitled to avail the benefit of threshold limit of......
June 18, 2018 Case Laws Service Tax AT

Extended period of limitation - The appellant have made proper compliances by maintaining proper books of accounts, recording all the transactions and also filed their......
June 18, 2018 Case Laws Service Tax AT

Classification of services - During the relevant period not only the degree/ diploma courses recognized by the University were exempted from Service Tax, but even the......
June 18, 2018 Case Laws Service Tax AT

Business auxiliary services – job work – as per the Chapter note 6 of the CETA, since the activities in relation to milk such as Labelling Or re-labelling of containers.....
June 18, 2018 Case Laws Service Tax AT

The work order issued by the Rajasthan Housing Board for construction of Residential houses by the appellant is a composite contract, which involves both supply of......
June 18, 2018 Case Laws Service Tax AT

Construction of residential and commercial complex - Tri-partite Agreement - there cannot be any service tax liability in respect of the construction of flats provided......
June 18, 2018 Case Laws Service Tax AT

As, camp as such is not supplied by the appellant and the same was already at the site of client. Thus, service tax demand on supply of camp cannot be taxed under......
June 18, 2018 Case Laws Service Tax AT

GTA service or not - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to.....
June 18, 2018 Case Laws Service Tax AT

Business Auxiliary Service - appellants herein were providing bed rolls to upper class railway passengers of Southern Railways as per contracts awarded to them by the......
June 18, 2018 Case Laws Central Excise AT

Deemed manufacture - removal of MRP stickers - In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken place.
June 18, 2018 Case Laws Central Excise AT

CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of......
June 18, 2018 Case Laws Central Excise AT

Classification of manufactured goods - recombinant erythropoietin (r-EPO) - The impugned product is not a ‘blood fraction’. Neither is it a hormone.
June 18, 2018 Case Laws Central Excise AT

Penalty u/r 25 of CER - storage of goods outside factory premises - imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4)......
June 18, 2018 Case Laws Central Excise AT

CENVAT credit of Education and Secondary & Higher Education Cess - cross-utilisation in terms of provisions of Rule 3(7)(b) of Cenvat Credit Rules, 2004 - quasi-judicial....
June 18, 2018 Case Laws Central Excise AT

Excisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply....
June 18, 2018 Case Laws Central Excise AT

‘Ramco Super Plaster’ is nothing but a “value added cement” meriting classification as “Other Cement” in CETA sub heading 2523 2990.
June 18, 2018 Case Laws Central Excise AT

Appellant company was not manufacturing or clearing any hank yarn and was clearing cone yarn clandestinely. The appellant has not put forward even slightest evidence to.....
June 16, 2018 Case Laws GST AAR

Transitional Credit - carry forward of Credit - applicant was availing the benefit of composition scheme under the Uttarkhand VAT laws - if the applicant fulfills all......
June 16, 2018 Case Laws Income Tax HC

Reassessment u/s 147 - notice issued against dead person - Proceedings under Section 159 of the Act can be invoked only if the proceedings have already been initiated......
June 16, 2018 Case Laws Income Tax HC

Reopening of assessment u/s 147 - period of limitation - the issue relating to limitation is not a curable defect for the Revenue to invoke Section 292B of the Act.
June 16, 2018 Case Laws Service Tax HC

Demand of service tax - obligation on the part of adjudicating authority to decide within one year from the date of SCN - validity of demand after repealing of service......
June 16, 2018 Case Laws Income Tax AT

Claim of deduction u/s. 80IB(10) - Gram Panchayat competency for sanction of plans of housing project - approval granted by the Village Panchayat for the housing project....
June 16, 2018 Case Laws Income Tax AT

TDS u/s 194C - C&F transportation charges - the amount in question is a reimbursement on principal to principal basis as per assessee’s profit and loss account - No TDS.....
June 16, 2018 Case Laws Income Tax AT

Disallowance u/s 36(1)(ii) for payment of commission - commission paid by the assessee company to Mr. Darayus A. Bathena for sale orders procured by him as a sales agent....
June 16, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - loss of mark of market transaction on foreign exchange hedging contract - where there are possible two views possible on an issue,......
June 16, 2018 Case Laws Service Tax AT

CENVAT credit - tower and tower materials, which were used by the appellant for providing telecommunication service - During the relevant period the dispute was the......
June 16, 2018 Case Laws Service Tax AT

Classification of Services - Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also.....
June 16, 2018 Case Laws Customs AT

Suspension of CHA License - it is not expected from the CHA to physically verify the goods - even though it is established that the goods attempted to be exported were......
June 16, 2018 Case Laws Income Tax AT

Additions made on account of bogus purchase - question of rejecting the purchases simply because he did not receive any information, when notices were issued under......
June 16, 2018 Case Laws Insolvency and Bankruptcy Tri

Corporate insolvency process - Admission of winding up petition - Prior admission stage of pendency of winding up proceeding against corporate debtor under the Companies....
June 16, 2018 Case Laws Central Excise AT

Levy of personal penalty of CEO of the company - It is noticed that he had tried to fabricate and introduce a chart as evidence in the proceedings. It is obvious that he....
June 16, 2018 Case Laws Customs AT

Duty Drawback - All Industry Rate (AIR) - Excise portion of AIR - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are.....
June 16, 2018 Case Laws Service Tax AT

Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a......
June 16, 2018 Case Laws Service Tax AT

Erection, Commissioning and Installation Services - whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables? - Held No.
June 16, 2018 Case Laws Service Tax AT

Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under......
June 16, 2018 Case Laws Customs AT

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.
June 16, 2018 Case Laws Service Tax AT

Management Consultant Service - nature of receipt - the contention of the appellant that these are not consideration/charges received for the services rendered is not......
June 15, 2018 Circulars GST

GST - e-way bill - Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State, there is no requirement to generate an e-way bill, if the same....
June 15, 2018 Circulars GST

GST - e-way bill - movement of goods with state (intra-state) - but transportation through another state while moving - if the goods transit through a second State while....
June 15, 2018 Circulars GST

GST - e-way bill - transportation of goods by railways - the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery.
June 15, 2018 Circulars GST

GST - registration - For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as....

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