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Highlights / Annotations / Catch Notes For July

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Showing 3601 to 3650 of 6408 Records

1 ....69 70 71 727374 75 76 77........ 129

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......
July 24, 2018 Case Laws Income Tax

Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to.....
July 24, 2018 Case Laws Income Tax

TDS u/s 194A - assessee had received Form 15G/15H - Not sending these Forms Specifically to CIT, TDS is a mere technical breach. Therefore, the Ld. CIT(A) has rightly......
July 24, 2018 Case Laws Income Tax

After deleted the additions in the hands of assessee, CIT(A) proceeded further in directing the AO to make the additions in the hands of some other persons and such......
July 24, 2018 Case Laws Income Tax

Transfer pricing - selection of comparable - Every difference which is likely to affect the comparability analysis has to be taken note of and suitable adjustment has to....
July 24, 2018 Case Laws Income Tax

Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and.....
July 24, 2018 Case Laws Service Tax

Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential......
July 24, 2018 Case Laws Service Tax

Extended period of limitation - when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to.....
July 24, 2018 Case Laws Service Tax

Services provided by banks for collection of telephone bills, insurance premium on behalf of the client companies have to be considered as cash management service and......
July 24, 2018 Case Laws Central Excise

CENVAT Credit - whether the appellant could have taken the Cenvat credit of service tax paid on the services which were also utilised by their unit number-II? - since......
July 23, 2018 Case Laws GST

Nature of supply - The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of......
July 23, 2018 Case Laws GST

The value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback......
July 23, 2018 Case Laws GST

Classification of goods - Truck Mounted Cranes (TMC) - The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade......
July 23, 2018 Case Laws GST

Classification of goods - Battery’ for Mobile Handset - Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile......
July 23, 2018 Case Laws Income Tax

Valuation of closing stock - Even if the excise duty has not been paid and the assessee has postponed its payment, the valuation of the goods will not get affected.......
July 23, 2018 Case Laws Income Tax

Sale of property owned exclusively by one of the partners - Even if the partner has been allotted the share, prior to dissolution, as is revealed from the facts, capital....
July 23, 2018 Case Laws Income Tax

TDS liability - additions u/s 40(a)(ia) - the management of the LOTUS Note is not a mere sharing of any infrastructure or facility and since the assessee has received......
July 23, 2018 Case Laws Service Tax

Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of....
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has been considered and declared as sale of goods it......
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not......
July 23, 2018 Case Laws Service Tax

Manpower Recruitment and Supply Agency Services - deputation of employees from one company to another does not involve profit or finance benefit there is no relationship....
July 23, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - allegation of non receipt of goods - The service tax payment in respect of transportation of goods also establish the transportation of......

1 ....69 70 71 727374 75 76 77........ 129

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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H: Cash found in lockers linked to temple trust and educational foundatio...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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