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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 251 to 300 of 514 Records

1 ....2 3 4 567 8 9 10........ 11

June 15, 2018 Circulars GST

GST Valuation - servicing of car - Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the.....
June 15, 2018 Circulars GST

GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by......
June 15, 2018 Circulars GST

GST - Valuation - job work - amortization of cost of moulds and dies etc. - while calculating the value of the supply made by the component manufacturer, the value of......
June 15, 2018 Circulars GST

GST - fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the CGST Act even if the goods......
June 15, 2018 Circulars GST

GST - subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ......
June 15, 2018 Circulars GST

GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.
June 15, 2018 Circulars FEMA

Investment by Foreign Portfolio Investors (FPI) in Debt - to provide some operational flexibility as well as transition path for FPIs and custodians to adapt to amended regulations.
June 15, 2018 News GST

GST – CONCEPT & STATUS (Updated as on 01st June 2018)
June 15, 2018 Case Laws GST AAR

Classification of goods - implants for joint replacements - rate of tax - The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No....
June 15, 2018 Case Laws GST AAR

Classification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System - to be classified......
June 15, 2018 Case Laws GST AAR

Supply of goods - inter-state trade - The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run,......
June 15, 2018 Case Laws Income Tax AT

TDS u/s 194I - payment of land rent to Airport Authority of India Ltd. - amounts alleged to have been paid to AAI does not constitute rent, therefore the application of.....
June 15, 2018 Case Laws Income Tax AT

Initiation of proceedings u/s 147 - reopening u/s 147 of the Act by issuing the notice u/s 148 of the Act on the basis of mechanical approval by the Pr. CIT without......
June 15, 2018 Case Laws Income Tax AT

Disallowance u/s. 40(a)(ia) - tax has to be deducted u/s 194J or 194C for ‘Channel Placement Fees’ - TDS is to be deducted u/s 194C and not u/s 194J
June 15, 2018 Case Laws GST NAPA

Anti-Profiteering - in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act,......
June 15, 2018 Case Laws Income Tax AT

Excise duty refund claim - capital gain or busniss income - Where there is a refund of excise duty it would go to reduce the project cost/capital work in progress since.....
June 15, 2018 Case Laws Income Tax AT

TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non......
June 15, 2018 Case Laws Insolvency and Bankruptcy Tri

Since the respondent Corporate Debtor has admitted the term of employment of applicant, and there being default in payment of salary of that period, the application......
June 15, 2018 Case Laws Companies Law Tri

As per Article-38: the quorum for a meeting of the Board of Directors shall be 1 /3rd of its total strength (any fraction contained in that 1/3rd being rounded off as......
June 15, 2018 Case Laws Service Tax AT

BAS - appellant are engaged in providing certain services of customer assessment and documentation on behalf of ICICI in respect of sanction of commercial loans to......
June 15, 2018 Case Laws Service Tax AT

Construction of complex services - where the appellants do not receive any bookings or advances, the appellants complete the construction and offer the flats for sale.......
June 15, 2018 Case Laws Service Tax AT

Classification of services - whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of ‘Management,......
June 15, 2018 Case Laws Service Tax AT

Valuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. - Assessee gets only 80% of such fees and discharge service tax on......
June 15, 2018 Case Laws Service Tax AT

Business Auxiliary Service - the appellant, as a contractor, has engaged in collecting statutory levies on behalf of the Government department (CTD)/ statutory authority....
June 15, 2018 Case Laws Service Tax AT

The appellant has not provided goods but has performed specific jobs - since the appellant has not supplied any machinery equipments or appliance for use, therefore the.....
June 15, 2018 Case Laws Service Tax AT

SEZ unit - Refund of service tax paid - Renting of Immovable Property Service - The requisite for obtaining approval is only a procedure to be complied, for the......
June 15, 2018 Case Laws Service Tax AT

Club or association service - The accrued interest received from the bank on an amount deposited cannot be treated as “subscription” - demand do not sustain
June 15, 2018 Case Laws Customs HC

Revocation of CHA License - failure to discharge obligations under Regulation 11(n) of the Customs Brokers Licensing Regulations, 2013 - The show-cause notice being......
June 15, 2018 Case Laws Customs AT

Valuation - The royalty and lump sum fees paid in relation to manufacture of goods in India cannot be padded on to the declared import value of the impugned goods.
June 15, 2018 Case Laws Customs AT

Job-Work - High-Seas Sale - While the department has raised the allegation that the high sea Sale agreement is “fake” there has been no evidence brought forth to......
June 15, 2018 Case Laws Customs AT

Refund of SAD - the imported gloves have been sold by the assessee as gloves and it is only by deeming fiction of law that the activities of labeling, relabeling,......
June 15, 2018 Case Laws Customs AT

Claim of compensation / damage - Theft of seized goods - The Customs Act, 1962 does not provide for any right or remedy by way of compensation/damages. - The Tribunal......
June 15, 2018 Case Laws Service Tax AT

Classification of services - commission agent for distribution of products of Bunge in designated territory. - appellant cannot be brought within the fold of clearing......
June 15, 2018 Case Laws Service Tax AT

Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities,.....
June 15, 2018 Case Laws Central Excise AT

MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in......
June 15, 2018 Case Laws Central Excise AT

Valuation - whether the value of the TEJNES software loaded into / supplied along with multiplexers is required to be added to the value of multiplexers manufactured and....
June 15, 2018 Case Laws Central Excise AT

Refund of unutilized CENVAT credit - closure of factory / cancellation of registration - The appellant is eligible for refund of the balance CENVAT credit when the......
June 14, 2018 News GST

Clarifications of certain issues under GST - Draft Circular
June 14, 2018 Circulars Customs

Procedure for e-commerce exports through Post and clarification regarding personal imports
June 14, 2018 Notifications Customs

Import of Edible oils falling under Chapter 15 - Rate of customs duty increased in most of the cases barring few items.
June 14, 2018 Act Rules GST

No e-way bill is required to be generated - where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply - See GST Rule 138 as amended.
June 14, 2018 Act Rules GST

Order of the Anti Profiteering authority - GST Rule 133 as amended.
June 14, 2018 Notifications Income Tax

Cost inflation index for the Financial Year 2018-19 notified as 280
June 14, 2018 Act Rules GST

Consumer Welfare Fund. - an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods......
June 14, 2018 Act Rules GST

Refund of tax to certain persons - specified person u/s 55 - Removal of restriction of Invoice Value of ₹ 5000/- made with retrospective effect i.e. 1.7.2017......
June 14, 2018 Act Rules GST

Application for refund of ITC on on account of inverted duty structure - the formula for calculation of refund amount revised with retrospective effect i.e. 1.7.2017 -......
June 14, 2018 Act Rules GST

Provisions relating to a goods and services tax practitioner - person registered earlier as sales tax practitioner or tax return preparer - period of limitation for......
June 14, 2018 Act Rules GST

Reversal of input tax credit (ITC) in the case of non-payment of consideration - The amount which has been paid by the recipient on behalf of the supplier [in accordance....
June 14, 2018 Case Laws GST AAR

The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and......
June 14, 2018 Case Laws GST AAR

The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

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