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Highlights / Annotations / Catch Notes For June

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1 ....72 73 74 757677 78 79 80........ 127

June 18, 2018 Case Laws Central Excise

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

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

‘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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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....
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

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

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

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

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

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

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

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

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

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

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

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

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

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

Classification of services - whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of ‘Management,......

1 ....72 73 74 757677 78 79 80........ 127

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