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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 351 to 399 of 399 Records

1 ....4 5 6 78

July 5, 2018 Case Laws Service Tax

Business Auxiliary Services - While providing any technical know-how, the specifications, marketing strategies and even providing promotional services to GDPL, appellant....
July 5, 2018 Case Laws Service Tax

Classification of services - some contracts are for hiring of crane, removal of sludge, excavation of river channel, labour supply, replacement of equipment, cleaning......
July 5, 2018 Case Laws Service Tax

Service or manufacture? - The activity undertaken by the appellant is nothing but the manufacture of moulds and hence levy of service tax on such amount under the......
July 5, 2018 Case Laws Service Tax

Demand of service tax - Rent a Cab Services - Air Travel Agency Services - Parking charges which their travel desk had collected from customers who were provided with......
July 5, 2018 Case Laws Central Excise

CENVAT Credit - manufacturing as well as trading activity - The appellants should not have availed any credit on input services when such services are attributable to an....
July 5, 2018 Case Laws Central Excise

Valuation - related party transaction - there is interdependence between the appellants - it has to be held that leave about mutuality of interest, all the companies......
July 5, 2018 Case Laws Central Excise

CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed......
July 5, 2018 Case Laws Central Excise

CENVAT Credit - scope of 'Factory' - capital goods - Whether the compressor used at the gas well to pump gas into tankers which is about 30 K.M. away from the......
July 5, 2018 Case Laws Central Excise

The appellant are only contesting confiscation of raw material, packing material and finished goods and imposition redemption fine. It clearly shows that the appellant......
July 5, 2018 Case Laws Central Excise

Classification of Kelp-G Purakelp EC, K-Humate 3% Granules- K-Humate and Multiplex-G-Purakelp & K-Humate - plant growth regulators (PGRs) or vegetable bio-fertilizer -......
July 5, 2018 Case Laws VAT and Sales Tax

Liability of KVAT on the proceeds realized from the sale of hypothecated vehicles - The Bank is not the owner of the vehicle at the time of sale. But however, after......
July 4, 2018 Case Laws GST

Rate of tax - nature of use - marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, used in fishing / floating vessels - taxable......
July 4, 2018 Case Laws Income Tax

Exemption u/s 10(20) - scope of the term "local authority" - NOIDA - the appellant is not covered by the definition of local authority as contained in Explanation to Section 10(20).
July 4, 2018 Case Laws Income Tax

Assessment u/s 153A - denial of natural justice - no substantial question of law in this regard can be said to be arising on the basis of the office guidelines which are....
July 4, 2018 Case Laws Income Tax

Additions u/s 50C - valuation of property as per stamp value - in the absence of the DVO report, the assessee cannot put to travel up facing virtual trial to appear......
July 4, 2018 Case Laws Income Tax

TDS u/s 195 - Scope of auditor's opinion - The opinion of the Auditor is not conclusive because the issue shall have to be considered and decided as per Law. Further,......
July 4, 2018 Case Laws Income Tax

Addition u/s 68 - If in the inquiry, by the ITI it was found that on the said addressee the company of the Director was not traceable, then AO should have confronted to.....
July 4, 2018 Case Laws Income Tax

Determination of the income of the assessee JV - the profit or loss arising from execution of such work would flow individually to the members of the assessee JV.
July 4, 2018 Case Laws Income Tax

Claim of deduction on account of exchange fluctuation loss on account of amount received from Head Office in EURO and repaid in EURO on account of differential value in.....
July 4, 2018 Case Laws Customs

Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed......
July 4, 2018 Case Laws Customs

Revocation of CHA License - penalty - The suspension of licence of the Customs broker is no longer justified and cannot be used as a substitute for revocation of his......
July 4, 2018 Case Laws Indian Laws

Dishonor of cheque - There is no valid basis for the High Court to hold that the accused has been successful in creating doubt in the mind of the Court with regard to......
July 4, 2018 Case Laws Service Tax

Extended period of limitation - CENVAT Credit - input services - outward freight - Since the fact of availment of such irregular credit was not disclosed to the......
July 4, 2018 Case Laws Service Tax

Classification of services - activity of depressurising an aquifer in Mata Sukh Liginte Mines - mining activity - activity is taxable only w.e.f 01.06.2007 - demand for.....
July 4, 2018 Case Laws Service Tax

CENVAT Credit - input services or not - commission paid to sales/ commission agents - the explanation inserted in Rule 2 (l) of Rules 2004 is declaratory in nature and......
July 4, 2018 Case Laws Service Tax

Classification of services - doing carpentry in an old building - Commercial and Industrial Construction Services or not? - Held Yes
July 3, 2018 Circulars DGFT

No Incentive Certificate under MEIS - Introduction of new Para 3.24 in the chapter 3 of the Handbook of Procedures, 2015-20
July 3, 2018 Circulars Customs

Carriage of loaded/empty containers from one Indian Port to another gateway port in coastal vessels - Procedure to be followed.
July 3, 2018 Notifications DGFT

Amendment in import policy of fresh ginger under Chapter 09 of the ITC (HS) 2017, Schedule -I (Import Policy)
July 3, 2018 Notifications DGFT

Amendment in import policy of Peas under Chapter 7 of the ITC(HS) 2017, Schedule-I (Import Policy)
July 3, 2018 Case Laws GST

Tripartite Agreement - scope of supply - developing dairying in the respective states - the supply cannot be treated as between the related parties. - Provisions of......
July 3, 2018 Case Laws GST

Classification of Cryo Container, also known as Liquid Nitrogen Containers - Cryo Container classifiable under Heading 9617 as ‘Vacuum Flask and other vacuum Vessels,......
July 3, 2018 Case Laws GST

Classification of brackets and clamps of cast iron - the applicant does sand blasting and apply enamel to protect the product from rusting. The brackets and clamps so......
July 3, 2018 Case Laws Income Tax

TP - The findings or the premise taken by the Dispute Resolution Panel (DRP) in the subsequent year does not render the findings in the previous years per se illegal or.....
July 3, 2018 Case Laws Income Tax

Transfer pricing - The claim of Depreciation does not have a direct, linear or proportionate relationship with the capacity utilization. The Tribunal has rightly held......
July 3, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of agricultural income in the hands of company - how the assessee can claim as cultivator as its name is not appearing in the revenue land.....
July 3, 2018 Case Laws Income Tax

Unexplained investment - addition u/s 69 - hawala transactions - since once it is found that the transactions were merely bogus in nature without carrying out any actual....
July 3, 2018 Case Laws Income Tax

Exemption u/s 11 - principle of mutuality - the interest earned by the assessee club on certain fixed deposits kept with certain banks who are also corporate members of.....
July 2, 2018 Case Laws GST

Levy of IGST - High Seas Sale - Goods purchased from overseas related party situated abroad based on purchase order received from its customers and sold when in transit.....
July 2, 2018 Case Laws Income Tax

When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement.....
July 2, 2018 Case Laws Income Tax

Addition u/s 68 - addition towards consideration received for sale of shares as unaccounted income - application of rules of ‘Suspicious Transaction’ - transactions were....
July 2, 2018 Case Laws Customs

Refund of anti-dumping duty - every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation -......
July 2, 2018 Case Laws Customs

Re-export of sugar - Apparently since inadvertently the withdrawal of exemption also hit the exports of sugar against advance authorization, the Government of India on......
July 2, 2018 Case Laws Customs

Valuation of imported goods - NIDB Data for the relevant period did not reflect the correct value of the imported goods, since NIDB Data reflects the prices after a......
July 2, 2018 Case Laws Service Tax

Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said......
July 2, 2018 Case Laws Service Tax

Jurisdiction of Commissioner, Raipur - appellant is not the Site Manager but the service provider only and is based at Raipur with no registration under Service Tax. -......
July 2, 2018 Case Laws Service Tax

Business Auxiliary Services - appellants therefore promoted the business of HDFC Chubb and for which services they were given agreed upon payment for every car insured......
July 2, 2018 Case Laws Central Excise

Having once given up the relief of the challenge to the search and seizure, the subsequent challenge to the same is not permissible and the petition would be hit by a......
July 2, 2018 Case Laws Central Excise

CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of......

1 ....4 5 6 78

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