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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 251 to 300 of 399 Records

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July 12, 2018 Case Laws GST

Exemption towards supply of services provided to government under any training programme - Recipient of the service OKCL is a body corporate which cannot be regarded as.....
July 12, 2018 Case Laws Income Tax

TDS u/s 195 - TDS liability on expenditure of commission payment - payments made by the assessee to alleged foreign commission agents does not involve element of income.....
July 12, 2018 Case Laws Income Tax

Disallowance of deduction u/s 35 - assessee had made donation to a institute engaged in Scientific Research - no additional tax burden can be put on the assessee by......
July 12, 2018 Case Laws Income Tax

Receipt of agency commission - amount related to renting out of property - nature of income - house property or busniss income - said receipt of agency commission would.....
July 12, 2018 Case Laws Customs

Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - no customs Duty exemption to goods supplied to the Chennai Metro Rail Project was ever given.....
July 12, 2018 Case Laws Customs

Jurisdiction - CESTAT - Nothing is placed on record to suggest that, the single member passing the impugned was duly authorized by the President of CESTAT to hear and......
July 12, 2018 Case Laws Customs

Valuation of imported goods - Lighting equipment for studios - In the absence of any evidence reflecting upon the incorrect payments made to the foreign supplier, the......
July 12, 2018 Case Laws Service Tax

Renting of immovable property - Leasing out of water bodies for the purpose of aquaculture and fishing rights - scope of negative list as provided under section 66D of......
July 12, 2018 Case Laws Service Tax

CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to......
July 12, 2018 Case Laws Service Tax

Refund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - it is merely a......
July 12, 2018 Case Laws Service Tax

Business Auxiliary Service - The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of......
July 12, 2018 Case Laws Central Excise

Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a......
July 12, 2018 Case Laws Central Excise

Classification of manufactured goods - choco-dipped wafer layers and wafer covered with delicious chocolate layer - classifiable under 1905-32-11.
July 12, 2018 Case Laws Central Excise

Valuation - such specific engineering design and drawing are pre-requisite for manufacturing the conveyor belts and therefore the value of such drawing and designs is......
July 12, 2018 Case Laws Central Excise

CENVAT Credit - input services - services received by them for raising the height of tailing Dam for disposal of Industrial Waste - credit allowed.
July 12, 2018 Case Laws Central Excise

Waste - Fatty Acid, Soap Stock, Spent Earth etc. - process of manufacture is for refined oil and the waste which arises during the course of such manufacture cannot be......
July 12, 2018 Case Laws VAT and Sales Tax

Classification of goods - Sharbat Rooh Afza - "Sharbat Rooh Afza" is neither a fruit drink nor a fruit juice nor a processed fruit rather it is a "Non Fruit......
July 11, 2018 Case Laws Service Tax

Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST - HC quashed the notice following the Delhi HC judgement.
July 11, 2018 Case Laws Service Tax

Service Tax Audit - Mere because the appeal is pending before the SC, it would be iniquitous to allow the respondents to proceed on the basis of provisions struck down......
July 11, 2018 Case Laws Income Tax

TDS u/s 194A - NOIDA - composition of the Authority is statutorily provided by Section 3 of 1976 Act itself, hence, there is no denying that Authority has been......
July 11, 2018 Case Laws Income Tax

Penalty u/s 271(l)(c) - The legislature does not intend to penalize every person whose claim is disallowed. This is not the aim of the legislature.
July 11, 2018 Case Laws Customs

Competency of officers of Directorate of Revenue Intelligence to adjudicate the SCN which were kept in the call book - Related matters are pending in the SC - HC......
July 11, 2018 Case Laws Service Tax

Validity of SCN - Levy of Service Tax on charges/fees received out of the profit on sale of securitization of future receivables. - Revenue has jurisdiction to issue SCN....
July 11, 2018 Case Laws Service Tax

Classification of services - Dredging Services - While assessee has certainly performed the works of deepening, widening and construction of flood protection walls etc......
July 11, 2018 Case Laws Central Excise

CENVAT Credit - input services - Director Sitting Fees - It is the duty of the director to attend the meetings and therefore the service tax paid on such fees is......
July 11, 2018 Case Laws Central Excise

Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different......
July 11, 2018 Case Laws Central Excise

Denial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - The Appellant is not required to file......
July 11, 2018 Case Laws Central Excise

CENVAT Credit - parts / components required for the captive power plant - if the capital goods become immovable after installation / commissioning, again will not be the....
July 10, 2018 Case Laws GST

Fraudulent issuance of tax invoices under GST - allegation of business of generating and selling of fake tax invoices to various entities without supplying the......
July 10, 2018 Case Laws Income Tax

Addition on account of revenue expenditure u/s 37(1) - The fee is paid for the purpose of business to settle a dispute with the regulator SEBI and to be able to conduct.....
July 10, 2018 Case Laws Income Tax

Capital gains or Income from other sources - transaction of sale of furniture - the personal effects would not be included in the capital asset u/s 2(14)(ii) of the I.T.....
July 10, 2018 Case Laws Income Tax

If the property was acquired on behalf of another person and thereafter transferred to such another person, then there cannot be any capital gain in the hands of the......
July 10, 2018 Case Laws Customs

Provisional release of the goods - Since the Tribunal is adequately clothed with appropriate powers to consider and decide an interim application including the......
July 10, 2018 Case Laws Customs

Refund of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and....
July 10, 2018 Case Laws Customs

Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount......
July 10, 2018 Case Laws Customs

Revocation of CHA License - Merely, that the appellant has filed appeal against earlier invocation of licence, could not extend statutory time limit as prescribed under.....
July 10, 2018 Case Laws Service Tax

Rejection of declaration under VCES Scheme - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return -......
July 10, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit.....
July 10, 2018 Case Laws Central Excise

Valuation - As soon as the appellant came to know that the value of F.O.C. products has been revised on higher side for past years by M/s F.I.P.L. the appellant has......
July 10, 2018 Case Laws Central Excise

Clandestine removal - The charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the statutory record unless the....
July 10, 2018 Case Laws Central Excise

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be.....
July 10, 2018 Case Laws VAT and Sales Tax

The credit in the “Dealers Spare Part Account” received by the Petitioner can be treated as actual Sale price received by the Appellant for replacement of spares during.....
July 9, 2018 Case Laws GST

Levy of GST - job-work - Whether the processing of goods belonging to another person qualifies as job work even if it amounts to manufacture? - Held Yes
July 9, 2018 Case Laws Income Tax

Estimation of income of the assessee who was working as Priest - mere retraction of statement without explaining circumstances as well as corroborating evidence, it......
July 9, 2018 Case Laws Income Tax

Reopening of assessment - validity of reasons to believe - Just by stating 'absence of information', the Respondent revenue cannot get over the jurisdiction bar. -......
July 9, 2018 Case Laws Service Tax

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -......
July 9, 2018 Case Laws Service Tax

Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.
July 9, 2018 Case Laws Service Tax

Liability of Service tax - the words used were the ‘laundry services’ and there is no evidence or investigation report to show that under the garb of laundry services......
July 9, 2018 Case Laws Service Tax

Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance....
July 9, 2018 Case Laws Central Excise

Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.

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