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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 1 to 50 of 513 Records

12 3 4 5........ 11

July 30, 2016 Case Laws Income Tax

Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was......
July 30, 2016 Case Laws Income Tax

MAT - computation of the book profit under explanation to section 115JA - the question of increasing the net profit by the amount of lease equalization charge would not.....
July 30, 2016 Case Laws Service Tax

Export of services or not - place of performance is in India - The destination has to be decided on the basis of place of consumption, not the place of performance of......
July 30, 2016 Case Laws Service Tax

Refund of un-utilized Cenvat Credit - 100% EOU - appellant is exporting entire taxable services in terms of Export of Service Rules 2005 - two different yardstick, one......
July 30, 2016 Case Laws Central Excise

Cenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - let the matter be decided by competent authority - HC
July 30, 2016 Case Laws Central Excise

Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT
July 30, 2016 Case Laws Central Excise

Determination of price for the purpose of reversal of Cenvat Credit - whether price is inclusive of 10% amount or not - demand of 10% of the price of exempted final......
July 30, 2016 Case Laws Central Excise

Procurement of inputs without payment of duty - export of exempted goods - when such Annexure 1 certificate continued to be live and are not cancelled or declared void......
July 30, 2016 Case Laws Central Excise

Excise duty on malt extract - whether the malt extract, which arises during the course of manufacturing of Indian Made Foreign Liquor (IMFL), is liable to pay the duty......
July 30, 2016 Case Laws Customs

Valuation - loading of value at the rate of 2% on the CIF value to arrive at the assessable value of imported goods purchase by the appellant on High Seas Sale basis......
July 30, 2016 Case Laws VAT and Sales Tax

Issuance of duplicate and forged ST-35 forms and C-Form - mere irregularity was not sufficient to hold the accused No.2 and 3 guilty for the offence punishable under......
July 30, 2016 Case Laws VAT and Sales Tax

Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a......
July 30, 2016 Case Laws Indian Laws

Violation of copyright - “infringing products” designs - the products i.e. food grade plastic storage containers known as Tupperware registered as trade mark in the name....
July 30, 2016 News Income Tax

CBDT extends the date for filing income tax return for Assessment Year 2016- 2017 from July 31st to August 5th, 2016
July 30, 2016 Case Laws Indian Laws

Running coaching classing by chartered accountant while using the prefix as 'CA' - The issuance of advertisements offering to take coaching classes and to impart of......
July 29, 2016 Case Laws Income Tax

TDS liability - tds on terminalling charges - it shall not be inappropriate to treat the expenses on infrastructure facility at par with the purchase. The method for the....
July 29, 2016 Case Laws Income Tax

Capital gains computation - lower revenue authorities have erred in computing the capital gain in the instant case on the basis of deemed cost of consideration u/s 50C......
July 29, 2016 Case Laws Income Tax

Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any......
July 29, 2016 Case Laws Income Tax

Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and,......
July 29, 2016 Case Laws Income Tax

Addition on account of expenses such as stamp duty, registration fees and other miscellaneous charges - suspicion cannot take the place of proof - claim of exemption allowed - AT
July 29, 2016 Case Laws Service Tax

Levy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was......
July 29, 2016 Case Laws Service Tax

Business Auxiliary services - income from ocean freight is more than the ocean freight expenses - appellants have already deposited ₹ 10 lakhs during investigation....
July 29, 2016 Case Laws Service Tax

Refund of un-utilized cenvat credit - brought forward of credit - undisputedly entire services of the appellant are exported, in such case entire Cenvat credit availed......
July 29, 2016 Case Laws Service Tax

Cenvat Credit - input services - service tax paid on the premium charged on group insurance scheme - even if none of the dependents were within the coverage, the premium....
July 29, 2016 Case Laws Central Excise

Demand of rebate erroneously sanctioned - the rebate has been claimed by fraud. As fraud vitiates everything and Show Cause Notice issued within extended period of five.....
July 29, 2016 Case Laws Central Excise

Appellant has correctly availed cenvat credit on the activity of unloading and shifting of the godown of the goods - AT
July 29, 2016 Case Laws Central Excise

Assessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES - the inspection charges paid to Rites on behalf of the.....
July 29, 2016 Case Laws Central Excise

CENVAT credit claimed on the transport service availed to bring the workers to their factory site - credit allowed - AT
July 29, 2016 Case Laws Central Excise

CENVAT credit - As such the appellant was duty bound to supply the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the......
July 29, 2016 Case Laws Customs

Provisional release of goods - undervaluation - declaration of goods evasion of duty - The net result is that the detention by the DRI of the goods imported by the......
July 29, 2016 Case Laws Customs

Refund - Levy of anti-dumping duty - When a duty is collected wholly without authority of law and therefore, without jurisdiction, the question of alternative remedy......
July 29, 2016 Case Laws VAT and Sales Tax

Validity of levy of VAT on services provided at restaurant / hotels - Claim of exemption - In his submission, if exemption is available to liquor shop or wine dealer,......
July 28, 2016 Case Laws Service Tax

Claim of refund - services used for export of goods - the exemption Notification No. 41/2007-ST is rendered inapplicable in the case of such exports where the appellant.....
July 28, 2016 Case Laws Service Tax

Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity - Refund is not hit by......
July 28, 2016 Case Laws VAT and Sales Tax

Reopening of assessment after the 4 years - GVAT - Effect of subsequent amendment - Admitted facts are that no proceedings for assessment of the petitioner were pending.....
July 28, 2016 Case Laws Central Excise

Cenvat credit on common services stand reversed with interest, and hence, it is to be presumed as not having been taken up initio. In such a case there will be no......
July 28, 2016 Case Laws Central Excise

There was no cross appeal filed by the Revenue before the Commissioner (Appeals). In such a scenario, we agree with the ld. Advocate that the impugned order passed by......
July 28, 2016 Case Laws Central Excise

Duty liability - whether the respondent is liable to pay duty under section 11 D being a dealer and not being a manufacturer of the goods? - Held No - AT
July 28, 2016 Case Laws Central Excise

CENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - the demand for extended....
July 28, 2016 Case Laws Central Excise

Cenvat Credit - As far as training to the employees of the company are concerned this is specifically included in the definition of input service as contained in Rule 2.....
July 28, 2016 Case Laws Central Excise

Even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said processed input - AT
July 28, 2016 Case Laws Income Tax

Taxability of sale of software as “Royalty” - payment received by the assessee for sums does not amount to “royalty” within the meaning of Article 12(4) of......
July 27, 2016 Circulars Central Excise

Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of.....
July 27, 2016 Circulars Central Excise

Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of articles of jewellery - Circular
July 27, 2016 Circulars Central Excise

Clarification on computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification No.....
July 27, 2016 Case Laws Service Tax

Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006.....
July 27, 2016 Case Laws Service Tax

Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit......
July 27, 2016 Case Laws VAT and Sales Tax

Whether the tax which the assessee has paid on the purchase of raw material and packing material which is ultimately used in the manufacture and packing of goods is......
July 27, 2016 Circulars Central Excise

General procedures regarding excise duty on articles of jewellery or parts of articles of jewellery or both falling under heading 7113 - Circular
July 27, 2016 Case Laws Customs

Classification of import of general brand split type air-conditioner - mere assertion without meeting common parlance test and elementary principles of jurisprudence......

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