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Highlights / Annotations / Catch Notes For July

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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.
July 9, 2018 Case Laws Central Excise

Cenvat Credit - The denial of the facility of reversal of proportionate credit is not consistent with law. The appellant is entitled to such reversal as an alternative......
July 9, 2018 Case Laws VAT and Sales Tax

Denial of input tax credit - the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect - when the purchases......
July 7, 2018 Act Rules Companies Law

Maintenance of liquid assets and creation of deposit repayment reserve account - Rule 13 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Manner and extent of deposit insurance - Rule 5 Omitted - Rule 5 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Intending to invite deposit from its members - A certificate from Statutory auditor shall be required in prescribed form - Rule 4 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Directors KYC - Due date of submission of e-form DIR-3-KYC is 30th April (each year) - However, for the individual who has DIN as on 31.3.2018, the due date is 31-8-2018
July 7, 2018 Act Rules Companies Law

DIN shall be deactivated if e-form DIR-3-KYC not submitted within stipulated time - Rule 11 of the Companies (Appointment and Qualification of Directors) Rules, 2014
July 7, 2018 Notifications Companies Law

Companies (Registration of Charges) Amendment Rules, 2018 - Important amendments
July 7, 2018 Notifications Companies Law

FEE FOR FILING e- Form DIR-3 KYC under rule 12A - Nill fee if submitted Upto 30th April (this year upto 31-8-2018) - Else ₹ 5000/-
July 7, 2018 Case Laws GST

Classification of Polypropylene Leno Bags - ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and....
July 7, 2018 Case Laws GST

Levy of GST on Rakhi - Mere inclusion of “Rakhi” in a Puja Thali at the discretion of either the Customer or the Supplier does not make it an integral and essential part....
July 7, 2018 Case Laws GST

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only.....
July 7, 2018 Case Laws GST

Classification of goods - Rate of GST - Lyophilizers-Machinery for the plant - Machinery meant for manufacturing life saving drugs - The tax rate leviable on supply of “....
July 7, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address.....
July 7, 2018 Case Laws Income Tax

Nature of expenses - capital or revenue expenditure - license expenses towards WAN and local hardware - annual fee - license expenses incurred by assessee do not create.....
July 7, 2018 Case Laws Income Tax

Validity of reassessment proceedings - validity of reasons to believe - Mere repetition of the language of the section is not sufficient. It has to be proved as to how......
July 7, 2018 Case Laws Customs

Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
July 7, 2018 Case Laws Customs

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the......
July 7, 2018 Case Laws Service Tax

CENVAT credit - input services - painting service - Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance....
July 7, 2018 Case Laws Service Tax

Services rendered to SEZ unit - Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered....
July 7, 2018 Case Laws Central Excise

CENVAT credit - credit of the ‘Sugar Cess’ as a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - It is settled that Sugar Cess is a tax and not a fee - credit allowed.

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