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Highlights / Annotations / Catch Notes For July

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1 ....74 75 76 777879 80 81 82........ 129

July 7, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - clearance of inputs as such - The appellant is not required to reverse the credit on input services that was taken along with duty paid on such inputs.
July 6, 2018 Notifications GST

Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.
July 6, 2018 Case Laws Income Tax

TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as......
July 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest on deposits paid in excess of ₹ 10,000/- to its members - assessee is a cooperative society registered as a cooperative bank and is also......
July 6, 2018 Case Laws Income Tax

Reopening of assessment - wrong name given in the notice - curable mistake u/s 292B - mentioning the name of the assessee, a dead person, on the assessment order is a......
July 6, 2018 Case Laws Income Tax

Additions towards salary paid - at the time of assessment the assessee could not produce the person to whom the salary was given because that person was left job......
July 6, 2018 Case Laws Income Tax

Depreciation on computer software purchased separately (SAP Software) - @ 60% OR 25% - higher depreciation in initial years would ultimately lead to lower depreciation......
July 6, 2018 Case Laws GST

Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST - Applicability of GST on ENA - Since the issue raised by the applicant is pending before GST Council....
July 6, 2018 Case Laws Central Excise

No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The......
July 6, 2018 Case Laws Customs

Concessional rate of duty - import of Crude Palmolein (Edible Grade) - When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and....
July 6, 2018 Case Laws Customs

Jurisdiction - power of fixing the value of imported goods - the Commissioner of Customs (Appeals) is also a proper officer of Customs for the purposes of valuation of imported goods
July 6, 2018 Case Laws Service Tax

Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.
July 6, 2018 Case Laws Service Tax

Technical testing and analysis services - clinical trial to new drugs for various manufacturing companies (sponsors) - respondent are participating in various drug......
July 6, 2018 Case Laws Service Tax

Renting of immovable property services - the amounts recovered on account of pre mature vacation of the rented premises can be treated has amount received ‘in relation......
July 6, 2018 Case Laws Service Tax

Though the assessee is entitled to cenvat credit of 50% on the capital goods in the year of receipt/ balance 50% is available to them in subsequent year. Availing credit....
July 6, 2018 Case Laws Service Tax

Technical Inspection and Certification Service - Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service....
July 6, 2018 Case Laws Service Tax

Classification of services - The activity of letting out the studio will not come within the definition of Video Tape Production.
July 6, 2018 Case Laws Central Excise

Cenvat Credit - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of......
July 6, 2018 Case Laws Central Excise

CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour......
July 6, 2018 Case Laws Central Excise

Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods
July 6, 2018 Case Laws Central Excise

Refund of duty paid in Cash - manufacturing of cement - different rates when manufactured using Clinker and using Limestone & Gypsum - exemption is required to be......
July 6, 2018 Case Laws Central Excise

CENVAT Credit - emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted.
July 5, 2018 Case Laws GST

Levy of GST - Tripartite agreement - taxability of services - scope of 'supply' - Alternate accommodation to be paid to the tenant of the old building by the......
July 5, 2018 Case Laws Income Tax

Rejection of an application for settlement of case - short fall in payment of tax and interest - request for adjustment with refund amount was not considered -......
July 5, 2018 Case Laws Income Tax

Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the......
July 5, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(a) - When the revenue has accepted the amount as loan in the hands of other party, the Revenue cannot take up a contrary stand and treat the same....
July 5, 2018 Case Laws Income Tax

Additions towards difference in SPF [Special Privilege Fee] paid and admissible - the subsequent Government orders will have to be taken into consideration for arriving.....
July 5, 2018 Case Laws Customs

100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The question of limitation is a mixed question of fact and law. It.....
July 5, 2018 Case Laws Service Tax

Rejection of settlement application - demand of service tax and eligible of Cenvat Credit - For any inaction on the part of Revenue to submit Final Verification Report,.....
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......

1 ....74 75 76 777879 80 81 82........ 129

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