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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 151 to 200 of 399 Records

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July 20, 2018 Case Laws Service Tax

Booking of passage for travel by air - Air Travel Agent - Whether the service provider who has discharged his service tax liability as provided under Sub-rule 7 of Rule.....
July 20, 2018 Case Laws Central Excise

Adjustment of amount of service tax paid against the demand of Central Excise duty - taxability of developing charges received for moulds - While demanding Central......
July 20, 2018 Case Laws Central Excise

Excisability/marketability - Cream mix - intermediate goods - cream was prepared to be used in making of cream biscuits - The goods which are called ‘cream mix’ by......
July 20, 2018 Case Laws Central Excise

Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo......
July 20, 2018 Case Laws Central Excise

CENVAT Credit - ‘legal services’ availed by the appellant for defence of suit filed against the Chief Executive of the appellant-company - credit cannot be denied.
July 19, 2018 Case Laws GST

Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite....
July 19, 2018 Circulars Customs

Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks
July 19, 2018 Circulars Customs

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for......
July 19, 2018 Case Laws GST

Detention and seizure of goods violation of Rule 138 - e-way bill- declaration uploaded was subsequent to the detention of the vehicle - This would not absolve the......
July 19, 2018 Case Laws Income Tax

TDS u/s 195 - payments of transponder fees by the Appellant to MEASAT Satellite Systems Snd. Bhd, Malaysia ('MEASAT') - we are not sitting in judgement on the......
July 19, 2018 Case Laws Customs

Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be......
July 19, 2018 Case Laws Service Tax

Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as......
July 19, 2018 Case Laws Service Tax

Confirmation of demand of the Service Tax, which has already been discharged by the exchange on whose behalf the appellant had collected those charges and remitted to......
July 19, 2018 Case Laws Service Tax

Supplying bed rolls to the Indian Railways - The services provided by the respondent has rightly been held to be service provided by him to the Railways and not to the......
July 19, 2018 Case Laws Service Tax

CENVAT Credit - common input services used for providing taxable as well as exempt services - Where the assesse has categorically by way of intimation opted for option......
July 19, 2018 Case Laws Service Tax

GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple......
July 19, 2018 Case Laws Service Tax

Diagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - It is the appellant who shall be......
July 19, 2018 Case Laws Service Tax

Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery......
July 19, 2018 Case Laws Service Tax

Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.
July 19, 2018 Case Laws Service Tax

Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.
July 19, 2018 Case Laws Central Excise

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000
July 18, 2018 Case Laws GST

Non-filing of part B of E-way bill - Inter and Intra State Supply of Goods or Services - Rule 138 and Section 68 of Central Goods and Service Tax Act, 2017 and M. P.......
July 18, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 18, 2018 Case Laws Income Tax

Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the.....
July 18, 2018 Case Laws Income Tax

Income received by the appellant from sub-leasing a pert of the sub-licensing capacity alongwith part of the manufacturing unit - to be taxed as‘business income’ and not....
July 18, 2018 Case Laws Income Tax

Credit of TDS - assessee has raised this claim in the proceedings which were conducted by the AO u/s 154 otherwise than by filing revised return of income u/s 139(5) -......
July 18, 2018 Case Laws Income Tax

Disallowance of deduction u/s.35AD - There is no fault on the part of the assessee to apply and/or obtain the said certificate so far delay is concerned nor there any......
July 18, 2018 Case Laws Service Tax

Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration......
July 18, 2018 Case Laws Service Tax

Serving of food/beverages in the Canteen of the Factory - Even if such services are considered as OUTDOOR CATERING, those have been used for providing services in......
July 18, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and.....
July 18, 2018 Case Laws Service Tax

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.
July 18, 2018 Case Laws Service Tax

Refund of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be......
July 18, 2018 Case Laws Service Tax

Business Auxiliary service or not? - purchase and sale of liquor - canalising agency - transaction of purchase & sale of liquor not liable to service tax - SC dismissed.....
July 18, 2018 Case Laws Central Excise

Extended period of limitation - assessees chose to baldly assert that they were victims of fraud - There is no denial of the fact that the appellants availed of and......
July 18, 2018 Case Laws Central Excise

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the....
July 18, 2018 Case Laws Central Excise

Distribution of input tax credit - the eligibility to CENVAT credit can only be questioned by the tax authorities under whose jurisdiction, the ISD is registered and not....
July 18, 2018 Case Laws Central Excise

Classification of Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - classification of all the......
July 18, 2018 Case Laws Central Excise

Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance......
July 17, 2018 Act Rules Income Tax

Form of application for obtaining an advance ruling - Rule 44E of the Income-tax Rules, 1962 - CBDT amends the rule.
July 17, 2018 Notifications Customs

Duties of Customs enhanced on import of various textiles and garments falling under chapters 50 to 63 on textile products - Notification as amended.
July 17, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 17, 2018 Case Laws Customs

Release of imported cargo - imported goods not cleared within 30 days - the petitioner should not only pay the customs duty and other levies payable under the Act, but......
July 17, 2018 Case Laws Customs

Duty Drawback - condonation of delay - even if a different interpretation is sought to be given to Rule 17, this is not a case where the petitioner should be denied the.....
July 17, 2018 Case Laws Customs

Refund of excess Customs Duty paid - Since the Tribunal’s order had attained finality, there was no option for the appellant except challenging the final assessment......
July 17, 2018 Case Laws Service Tax

The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace -......
July 17, 2018 Case Laws Service Tax

Business Support Services - franchise services - taxable services in or in relation to IPL tournaments - employer-employee relationship - The remuneration received by......
July 17, 2018 Case Laws Service Tax

Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the....
July 17, 2018 Case Laws Service Tax

Classification of services - contract executed was for removal of over burden in the mine attached to the cement factory - This activity is very much covered within the.....
July 17, 2018 Case Laws Service Tax

Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate....
July 17, 2018 Case Laws Central Excise

Excisability - SSI Exemption - appellants are attempting to create a confusion between ‘nil’ rate of duty and excisability of goods. There is no ambiguity in the......

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