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Highlights / Annotations / Catch Notes For July

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1 ....72 73 74 757677 78 79 80........ 129

July 16, 2018 Case Laws Customs

Malafide and suppression of fact, misdeclaration, fraud etc. cannot be alleged against the transferee, against the DEPB licence, therefore, demand for the extended......
July 16, 2018 Case Laws Central Excise

Valuation - Syrup - There is no authority for inclusion of the cost of cups, Co2 gas and AMC charges of the vending/dispensing machine in the assessable value of the syrup.
July 16, 2018 Case Laws Central Excise

Classification of Laltel and Janma Ghunti - whether the goods classifiable under Chapter Sub-heading 3003.39 which pertains to the Ayurvedic Medicines or under......
July 16, 2018 Case Laws VAT and Sales Tax

Liability to pay certain sums on the petitioners in their capacity as Directors - The existence of a Director and the company is independent of each other. Unlike a......
July 14, 2018 Case Laws GST

Levy of GST/NIL rate of duty - processes undertaken on agricultural produce - all other processes which are done after acquiring the stage of first marketability fall......
July 14, 2018 Case Laws GST

Levy of GST - If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison......
July 14, 2018 Case Laws GST

Liability of GST - place of supply - determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the......
July 14, 2018 Case Laws GST

Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the......
July 14, 2018 Case Laws Customs

Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central......
July 14, 2018 Case Laws Customs

100% EOU - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap,.....
July 14, 2018 Case Laws Service Tax

Validity of SCN - when the proceedings have already been initiated before the VCES scheme, the show cause notice for short payment would have been issued only in terms......
July 14, 2018 Case Laws Service Tax

Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The......
July 14, 2018 Case Laws Service Tax

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does......
July 14, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service,.....
July 14, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a......
July 14, 2018 Case Laws Central Excise

CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal......
July 14, 2018 Case Laws VAT and Sales Tax

Classification of goods - dyes and chemicals, Ammonia Victoria blue, rhodamine, methyl violet, oil blue, oil green and croum scarlet - since the goods are sold as dyes,.....
July 13, 2018 Case Laws GST

Levy of GST - Job-work - beer - GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and......
July 13, 2018 Case Laws Income Tax

Unexplained jewellery - addition u/s 69C or 69A - acquisition of jewellery is as “streedhan” on marriage or other occasions and same could not be said to be unexplained.....
July 13, 2018 Case Laws Income Tax

Exemption u/s 11 - Once, these donations are not corpus donations, then, automatically all receipts including corpus donations shall be treated as receipts of the trust.....
July 13, 2018 Case Laws Income Tax

Levy of penalty - the assessee agreed to such addition in the proceedings under section 263 of the Act, cannot be the ground for not levying the penalty.
July 13, 2018 Case Laws Income Tax

Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions......
July 13, 2018 Case Laws Income Tax

TDS u/s 194J - Just because the person administering the society is also referred to as director, provisions of Section 194J cannot be attracted to the payment of......
July 13, 2018 Case Laws Customs

Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section.....
July 13, 2018 Case Laws Service Tax

Refund of service tax paid - since the refund applications were filed by the appellant within the prescribed statutory time limit, documents in support of such claim......
July 13, 2018 Case Laws Service Tax

Extended period of limitation - Section 73(3) - when audit was conducted there was enough time for issue of demand notice without invocation of extended period. The......
July 13, 2018 Case Laws Central Excise

Transfer of capital goods to sister unit (transfer of business) - Rule 3 (5) of the Cenvat Credit Rules, 2004 - The conditionalities of Rule 10 given in sub-rule (3)......
July 13, 2018 News Indian Laws

Major Steps taken for Reducing Tax Litigations - For income tax matters, litigation from Department’s side will get reduced by 41%, for Indirect Tax Matters (Central),......
July 13, 2018 Case Laws Central Excise

Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not....
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.

1 ....72 73 74 757677 78 79 80........ 129

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