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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 51 to 100 of 399 Records

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July 27, 2018 Notifications GST

Rates of GST on Supply of Goods as per the schedules - Amendments to the Notification 01/2017-Integrated Tax (Rate)
July 27, 2018 Notifications GST

Supply of works contract services in relation to construction to the Government - the term "Busienss" explained - Amendments to the Notification No. 8/2017 – Integrated Tax (Rate)
July 27, 2018 Notifications GST

Activity which shall neither be treated as supply of good nor a service - amendments to the notification No. 11/2017- Integrated Tax (Rate) - any activity in relation to....
July 27, 2018 Notifications GST

Supply of services by DSA to banks/NBFCs shall be taxable on reverse charge basis - Amendments to the notification No. 10/2017- Integrated Tax (Rate)
July 27, 2018 Notifications GST

Exemption to various supply of services - Amendments to the notification No. 9/2017- Integrated Tax (Rate)
July 27, 2018 Notifications GST

Rates of GST on services - amendments to the notification No. 8/2017- Integrated Tax (Rate) in relation to Accommodation Services, Multimodal transportation of goods and....
July 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Revenue expenditure or not - expenses on NPA’s - merely because the assessee has claimed the expenditure, which claim was not accepted or not......
July 27, 2018 Case Laws Service Tax

CENVAT Credit - trading activities - common inputs used for providing taxable services as well as in trading activity - the assessee’s argument that there is no......
July 27, 2018 Case Laws Service Tax

Business Exhibition Service - lease out stalls - Cultural Dusshera Exhibition - leasing stalls and land will not fall under the category of “business exhibition services”.
July 27, 2018 Case Laws Service Tax

GTA Services - transportation of effluents out of operational area to ETP - the transportation of effluents cannot be treated as transportation of 'goods' and hence......
July 27, 2018 Case Laws Service Tax

Scope of SCN - Banking and Other Financial Services - appellants is a non-banking financial institution - Only a company, corporation or cooperative society would fall......
July 27, 2018 Case Laws Service Tax

Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee.....
July 27, 2018 Case Laws Service Tax

Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not....
July 27, 2018 Case Laws Central Excise

Valuation - inclusion of the design, drawing and layout charges in the assessable value of printed cartoons - Section 4(3)(d) - demand confirmed.
July 26, 2018 News GST

GST slab of 28% may become virtual "hollow shell" in year or so, says CEA
July 26, 2018 News Indian Laws

Extension of Due Date for filing of Income Tax Returns - from 31st July, 2018 to 31st August, 2018
July 26, 2018 Case Laws Income Tax

Nature of expenditure - payment made to sub-tenant - In fact, through the negotiation the assessee acquired some kind of an enduring right of possession over the......
July 26, 2018 Case Laws Income Tax

Nature of land sold - the decision to treat the transferred property as agricultural land is against law and facts, especially since the assessee has not established......
July 26, 2018 Case Laws Income Tax

TDS u/s 195 - The assessee is not liable to deduct tax under the provisions of section 195 of the I.T. Act on account of foreign agency commission paid outside India for....
July 26, 2018 Case Laws Income Tax

TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on......
July 26, 2018 Case Laws Income Tax

Addition towards undisclosed income being write back of redeemable non cumulative preference shares - write back of preference share capital cannot be taxed u/s 28(iv)......
July 26, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - Section 138 of the Negotiable Instruments Act, 1881 - The petitioners are not stated to be signatories to the cheques.....
July 26, 2018 Case Laws Service Tax

Demand of Interest u/s 75 - There can be no dispute that interest on the service tax short paid and paid subsequently either on own volition or on being pointed out by......
July 26, 2018 Case Laws Central Excise

Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into......
July 26, 2018 Case Laws Central Excise

Transfer of CENVAT Credit to other unit - Rule 10 of CCR - The documents evidencing the physical movement of such goods to the Manda Unit also have been submitted -......
July 26, 2018 Case Laws Central Excise

This is a case where entire quantification of demand is based on the statements of the purchaser the request for cross examination of the persons tendering the......
July 26, 2018 Case Laws Central Excise

Valuation - Job work - In one hand appellant was otherwise entitle for the manufacture and clearance the goods without payment of duty under Rule 4(5)(a) and if at all......
July 26, 2018 Case Laws Central Excise

CENVAT credit - Duty paying documents - If the appellant were entitled to take credit on their inputs on the strength of the original invoices issued by the supplier,......
July 26, 2018 Case Laws Central Excise

CENVAT Credit - reversal of input services - removal of inputs as such - There is no provision to reverse credit of service tax availed in relation to such inputs or......
July 25, 2018 Case Laws Income Tax

Allowability of deduction u/s 35(2AB) - the application is complete in all respects and the assessee is otherwise eligible for grant of such approval, approval may take.....
July 25, 2018 Case Laws Income Tax

Protective addition made in the hands of the assessee - addition u/s 68 - the Revenue cannot take different stand in respect of these two assessee.
July 25, 2018 Case Laws Income Tax

Disallowance of Value Added Tax (VAT) written off - assessee has neither routed the impugned write off through its profit and loss account nor does it satisfy the basic.....
July 25, 2018 Case Laws Income Tax

Eligibility to exemption u/s 11 - charging fees from the students - denial of claim as activities of the society are in the nature of business activity - AO could not......
July 25, 2018 Case Laws Income Tax

Deemed dividend addition u/s. 2(22)(e) - both the parties are engaged in similar trade and activities and the above amount was given as advance against business......
July 25, 2018 Case Laws Indian Laws

Cheque bounced - Authority to fill the date in an undated cheque - The fact that the petitioner had handed over an undated cheque, in the given facts and circumstances......
July 25, 2018 Case Laws Service Tax

Levy of Service Tax - legal services / law firm - amounts paid to senior counsel for services rendered to third party clients in the form of representation in Courts etc....
July 25, 2018 Case Laws Service Tax

Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club.....
July 25, 2018 Case Laws Service Tax

Health Club & Fitness Center Service - services provided in relation to the obesity and overweight of the patients - from the treatment offered it does nowhere occurs......
July 25, 2018 Case Laws Service Tax

Classification of services - BAS - neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the....
July 25, 2018 Case Laws Service Tax

Reverse Charge Mechanism - it is essential that the department say what services were received by the appellant and how they were unclassifiable and how they were liable....
July 25, 2018 Case Laws Service Tax

Consulting Engineer Service -SC dismissed the SLP of the assessee claiming the activity as works contract activity - in this case, CESTAT while confirming the demand,......
July 25, 2018 Case Laws Central Excise

Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal......
July 25, 2018 Case Laws Service Tax

Valuation - The reimbursement made by the principal to the C&F Agent on account of various expenses do not form part of amount chargeable to Service Tax
July 25, 2018 Case Laws Central Excise

Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.
July 24, 2018 Case Laws GST

Nature of supply - Exam Support Services - The activity involved in the exam support service as proposed at schedule-I part-A and B of the proposed agreement constitute.....
July 24, 2018 Case Laws GST

Classification of goods - rate of GST - dielectric transformer fluid - The products are not vegetable fats and vegetable oils per se - The products do not remain mere......
July 24, 2018 Case Laws GST

Classification of services - Outdoor catering services or restaurant service? - It is clear that the applicant cannot claim that they are running a canteen in SEZ. -......
July 24, 2018 Case Laws GST

Profiteering - refund of excess amount of GST paid - The allegation of profiteering made by the Applicant against the Respondent as well as the Supplier is not......
July 24, 2018 Case Laws Income Tax

Revision u/s 263 - It is no doubt the duty of the CIT to record why revision is warranted; however, the ITAT’s jurisdiction is not to rewrite the AO’s order and improve.....
July 24, 2018 Case Laws Income Tax

Claim of exemption u/s 11/12 - sponsorship contract with Samsung India Electronics Pvt. Ltd - there was no material which may suggest that the assessee association was......

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A: Director Identification Number

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