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Highlights / Annotations / Catch Notes For July of 2014

Home Highlights July July 2014 Year 2014

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Showing 51 to 100 of 397 Records

123 4 5 6........ 8

July 25, 2014 Case Laws Service Tax

Utilization of cenvat credit by the respondents earned on the inputs received for manufacture of excisable goods towards payment of service tax for Business Auxiliary......
July 25, 2014 Case Laws Service Tax

Transportation of effluent through pipeline or conduit - as the effluent can not be considered as goods, not service tax would be levied - AT
July 25, 2014 Case Laws Service Tax

Clim of refund by the recipient of services - excess service tax was paid by the service provider - The fact that the assessee has not passed on the burden has been......
July 25, 2014 Case Laws Central Excise

Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature......
July 25, 2014 Case Laws Central Excise

Refund of duty paid by the supplier of goods - locus standi - petitioner (GPL) being buyer of the gas has filed instead of filing refund claim filed an appeal before the....
July 25, 2014 Case Laws Central Excise

It is appropriate that interest at the rate of 8% be granted to the petitioner on the refund sanctioned by the authority from the expiry of three months from the date......
July 25, 2014 Case Laws Central Excise

Extension of stay - third proviso to sub-section (2A) of Section 35C - power to extend the stay beyond the period that has been prescribed - stay extended - HC
July 25, 2014 Case Laws Customs

Classification - import of Lighting fitting Compact Recessed Down light - goods imported neither being search light nor spot light, according to HSN notes those are......
July 25, 2014 Case Laws VAT and Sales Tax

Challenge to the clarification of the first respondent in Reference - powers to issue a circular or clarification under the TNVAT Act - respondent has no powers to......
July 25, 2014 Case Laws Income Tax

Unexplained investment – Valuation of property – The task of the DVO in the circumstances became crucial, he could not have indulged an arm chair exercise by merely......
July 25, 2014 Case Laws Income Tax

Rejection of application u/s 12AA – Dissolution clause not included in Trust deed - DIT(E) has not recorded any adverse comment or dis-satisfaction about the object of......
July 25, 2014 Case Laws Income Tax

Once the assessee claims that the actual market value of the land or building is less than stamp duty valuation adopted by the authorities u/s 50C, it is incumbent upon.....
July 25, 2014 Case Laws Income Tax

Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals......
July 25, 2014 Case Laws Income Tax

Unexplained capital contribution by partners – additions not confirmed - AT
July 25, 2014 Case Laws Income Tax

Depreciation on property – income earned may be assessable to tax under the head ‘property income’ but the fact remains that the assessee was engaged in a business......
July 25, 2014 Case Laws Income Tax

Addition on the basis of AIR information - When the assessee has contradicted the AIR information, it is a duty of the authorities below to prove that the payment has......
July 25, 2014 Case Laws Income Tax

Non-deduction of TDS - the lease premium paid by the assessee to MMRDA not being in the nature of rent as contemplated in section 194-I of the Act - TDS not required - AT
July 24, 2014 Case Laws Service Tax

Health and Fitness service - sale of booklet - activity of teaching the art of yoga - ppellants are clearly providing a service as covered under ‘health and fitness service' - AT
July 24, 2014 Case Laws Service Tax

Reversal of wrongly taken credit done - whether interest is chargeable from the date when it was taken upto the date of its reversal - demand of interest set aside - AT
July 24, 2014 Case Laws Service Tax

Security services provided by Superintendent of police - service provided for IPL match - Payment not received - stay granted - AT
July 24, 2014 Case Laws Customs

Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial.....
July 24, 2014 Case Laws VAT and Sales Tax

Levy of tax on import of goods - liability to pay tax arises on the entry of the dumpers into the State and the liability gets fastened on the person who brings the same....
July 24, 2014 Case Laws Income Tax

One time vehicle tax paid on purchase of vehicle - the tax levied by the Act would form part of the actual cost of the motor car, a capital asset, on which the same is......
July 24, 2014 Case Laws Income Tax

Acquisition of brand - Payment made for Legal and professional fees – expenditure were in the nature of revenue and could not be disallowed as capital expenditure - AT
July 24, 2014 Case Laws Income Tax

Expenses on purchase on new items - Acquisition of new assets for replacement of existing assets as current repairs - 10% of items listed by the AO are held to be of capital - AT
July 23, 2014 Case Laws Income Tax

Exemption u/s 10B - Transfer or sale of undertaking -The successor would be entitled to benefit of the unexpired period of five years provided the undertaking was taken.....
July 23, 2014 Case Laws Income Tax

Sale of property - adoption of value as per stamp value u/s 50C - applicability of provision of section 50C to section 69 - AO should have referred the issue of......
July 23, 2014 Case Laws Income Tax

FBT – Single contribution towards pension fund made for all its employees - contribution made to the fund under this benefit scheme cannot be considered as the amount to....
July 23, 2014 Case Laws Income Tax

Wharfage/port dues - whether in the nature of tax, duty, cess or fee u/s 43B – section 43B of the Act is not attracted in the case - AT
July 23, 2014 Case Laws Income Tax

Deduction u/s 10B(7) r.w. section 80IA(10) – reimbursement of cost of employees of PCEPL which were hired by assessee (PEPL) for doing the work - deduction cannot be denied - AT
July 23, 2014 Case Laws Income Tax

When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered....
July 22, 2014 Case Laws Service Tax

Revision of an order passed after remand back of the order by the Commissioner (appeal) to the adjudicating authority - action of revision is not correct as per law - AT
July 22, 2014 Case Laws Central Excise

Denial of refund claim - accumulated credit availed on input service - it is the appellants who have suffered the loss because of the delay in obtaining registration -......
July 22, 2014 Case Laws Customs

Conditions for provisionally release the goods, viz., electronic components - perishable goods - release of goods ordered subject to certain conditions - HC
July 22, 2014 Case Laws Customs

Suspension of licence as custom broker - opportunity grated to the petition to file an appeal before CESTAT, tribunal to consider the matter on merits of the case. - HC
July 22, 2014 Case Laws VAT and Sales Tax

Levy of Luxury Tax - charitable trust - running a Dharmashala incidental to its main activity of running a hospital - not liable to luxury tax - HC
July 22, 2014 Case Laws VAT and Sales Tax

Eligibility to input tax credit - goods destroyed in flood - dealer shall be entitled to input tax credit on the goods destroyed in flood. However, subject to rider that....
July 22, 2014 Case Laws Income Tax

Validity of order u/s 127(1) and (2) – Power to transfer cases – no opportunity of hearing was provided and consequently the order of CIT cannot be sustained and is quashed- HC
July 22, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - claiming revenue loss on sale of fixed assets – If the assessee makes a claim which is not only incorrect in law but is also wholly without any.....
July 22, 2014 Case Laws Income Tax

Claim of depreciation – Concept of block assets - assessee had not used the assets during the year under appeal - there is no evidence of use of assets - claim disallowed - AT
July 22, 2014 Case Laws Income Tax

Deduction u/s 43B – CIT (A) correctly allowed the payment on account of cane cess and bonus paid during the year by the assessee out of pre-existing liabilities - AT
July 22, 2014 Case Laws Income Tax

Assessee is having residence as well as office in the same premises and the lift is installed for the purpose and interest of his profession as well as non-professional.....
July 21, 2014 Case Laws Service Tax

Denial of CENVAT Credit - Distribution of service tax through ISD - the credit, if taken wrongly, has to be recovered from the person who has taken credit. - AT
July 21, 2014 Case Laws Service Tax

SSP exemption - by using the promotional material provided by ICICI Bank Ltd., the Respondent cannot be treated as using the brand name of ICICI Bank Ltd. and providing.....
July 21, 2014 Case Laws Service Tax

Imposition of penalty - excess utilization of Credit credit - what has happened is only an accounting error by the appellant and that mistake has been rectified by them.....
July 21, 2014 Case Laws Service Tax

The liability to remit service tax under Section 73 A(2) does not arise on the basis of a mere permission in an agreement that the liability to compensate/reimburse to......
July 21, 2014 Case Laws Central Excise

Power of tribunal to grant stay beyond the total period of 365 days -on expiry of maximum period of 180 days the assessee / appellant is required to submit application......
July 21, 2014 Case Laws Central Excise

Exemption under Notification No. 56/2002-CE dated 14/11/02 - Renumbering of khasra numbers - area based exemption - assessee, for none of his fault, should not be......
July 21, 2014 Case Laws Central Excise

Rebate / refund of duty - there was no endorsement of the subject ARE-1 No.48 dated 10/2/2009 on the Shipping Bill by the Customs Authority of the Port of Export -......
July 21, 2014 Case Laws Customs

Levy of anti-dumping duty beyond five years - retrospective amendment - the initiation of sunset review is valid and legal; however the levy of anti-dumping duty......

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