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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 151 to 200 of 355 Records

August 19, 2014 Case Laws Service Tax

The nature of process involved is cutting, drilling, pressing, welding etc., as per the drawings of conversion of steel plates into partially finished and fully finished....
August 19, 2014 Case Laws Service Tax

Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT
August 19, 2014 Case Laws Central Excise

Waiver of pre-deposit - extension of operation of the stay order - The delay in disposal of this appeal is not therefore attributable to the assessee. no extension of......
August 19, 2014 Case Laws Central Excise

CENVAT Credit - Recipient of the inputs is expected to know his immediate supplier and there is no further requirement to find out as to from where his supplier has......
August 19, 2014 Case Laws Central Excise

Imposition of personal penalty - Shortage in stock - t present two appellants were aware of the clandestine activities of the company in which case penalties imposed......
August 19, 2014 Case Laws Central Excise

Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT
August 19, 2014 Case Laws Central Excise

Refund - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - if discount is given by way of credit note, the....
August 19, 2014 Case Laws Central Excise

Invocation of longer period of limitation against the appellants on the ground that they got the assessments finalised from the Central excise authorities by......
August 19, 2014 Case Laws Central Excise

CENVAT Credit - Since it is the claim of the appellant that these returned goods were reprocessed and cleared, the assumption that in the absence of a proper accountal......
August 19, 2014 Case Laws Companies Law

Infringement of trademark - Section 35 of the Act permits anyone to do his business in his own name in a bona fide manner - SC
August 19, 2014 Case Laws Income Tax

Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held as revenue expenditure - AT
August 18, 2014 Case Laws Service Tax

Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger......
August 18, 2014 Case Laws Service Tax

Waiver of pre deposit - C&F Agent - The amount received as destination charges which are in respect of clearance of goods at the destination by the foreign service......
August 18, 2014 Case Laws Central Excise

Since the products, in question, are the resins specifically covered by sub-heading no.3909, prima facie, goods are correctly classifiable under Heading no.3909 and......
August 18, 2014 Case Laws Central Excise

Mega Power projects - international competitive bidding (ICB) - even if the General Fabrication Structures, Auto welded Beams and Boxes cleared by the appellant are......
August 18, 2014 Case Laws Income Tax

Rectification of order - Tribunal has tried to consider the issue on merits which was already considered by the Tribunal earlier while deciding the appeal – the......
August 18, 2014 Case Laws Income Tax

Recovery steps initiated - taking into account the fact that appeal is pending before the FAA - a major portion of the demand has now been satisfied, there shall be no......
August 18, 2014 Case Laws Income Tax

Since the admitted tax liability has been paid at the time of filing the return u/s 139(5) of the Act, the provisions of sub-section (3) of section 140A of the Act......
August 17, 2014 Case Laws Service Tax

Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on......
August 17, 2014 Case Laws Central Excise

Cenvat Credit - Clearance of capital goods as such - It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that......
August 17, 2014 Case Laws Central Excise

Valuation - demands of duty made by including the erection, commissioning and installation charges in the assessable value of the lift/elevators cannot be sustained in.....
August 17, 2014 Case Laws Customs

Denial of conversion of shipping bill from DEEC Scheme to draw-back scheme - benefit under DEEC Scheme was not denied to the appellant - Commissioner has rightly denied.....
August 17, 2014 Case Laws Companies Law

Proof of service of notice under Section 138 of the Negotiable Instruments Act, 1881 - service of notice is a matter of evidence and proof and it would be premature at.....
August 17, 2014 Case Laws Income Tax

TDS on hiring of Buses on kilometer running basis - the contract of transport was not akin to the taking of any 'plant' or 'machinery' on lease or any other similar......
August 17, 2014 Case Laws Income Tax

Benefit of section 54E - LTCG / STCG – bonus shares issued by a company are acquired by a shareholder when they are issued, and they must be taken to be held by the......
August 17, 2014 Case Laws Income Tax

Royalty payment - revenue expenditure or capital expenditure - payment is purely revenue in nature, as they provide for payment of license fee for manufacture and sale......
August 14, 2014 Case Laws Service Tax

Service tax rate - chargeable @ 5% or @8% - Neither the CBEC letter nor Rule 5B of Service Tax Rules, 1994 authorise levy of service tax, at a rate not in force on the......
August 14, 2014 Case Laws Service Tax

BAS C&F service - Assessee not paying service tax on the gross amount received and were under reporting the valued of the taxable service in their ST-3 returns - demand.....
August 14, 2014 Case Laws Central Excise

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge......
August 14, 2014 Case Laws Central Excise

Number of appeal where 4 SCN were issued but only 1 order passed against all SCN - more than one show cause notices decided under a single OIO filing of one appeal is sufficient. - AT
August 14, 2014 Case Laws Central Excise

Whether interest on delayed payment of refund sanctioned as per Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944 is payable.....
August 14, 2014 Case Laws Central Excise

Cenvat Credit - Dereliction of duty by revenue - verification of transaction - There were ample opportunities for Revenue to enquire in this respect during de novo......
August 14, 2014 Case Laws VAT and Sales Tax

By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“......
August 14, 2014 Case Laws Income Tax

Interest Tax - the Act covers just the interest on loans and advances, it is difficult to bring under its fold, the transaction of purchase of Bills of Exchange - HC
August 14, 2014 Case Laws Income Tax

TDS on hiring of Buses - the agreement between the assessee and the transporters was not akin to the taking of any 'plant' or 'machinery' on lease or any other similar......
August 14, 2014 Case Laws Income Tax

Validity of Notice u/s 153C - Mere use or mention of the word “satisfaction” or the words “I am satisfied” in the order or the note would not meet the requirement of......
August 14, 2014 Case Laws Income Tax

Claim of deduction against redemption fine paid to custom authorities - deduction of expenses u/s 37 allowed - HC
August 14, 2014 Case Laws Income Tax

TDS credit - credit does not appear on ITD system - assessee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No.16A......
August 13, 2014 Case Laws Central Excise

Interest demand - Commissioner (Appeal) set aside the demand - Tribunal confirmed the demand - Appellants are liable to pay interest, if any, after three months from the....
August 13, 2014 Case Laws Central Excise

Automobile Cess - an independent body builder building body on the chassis received from chassis manufacturers on which cess has been paid, would not be liable to pay......
August 13, 2014 Case Laws Central Excise

Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a....
August 13, 2014 Case Laws Central Excise

CENVAT Credit - assessee is not entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth - AT
August 13, 2014 Case Laws Customs

Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the......
August 13, 2014 Case Laws Companies Law

Jurisdiction of Court - office against cheque bounced - Once the cause of action accrues to the complainant, the jurisdiction of the Court to try the case will be......
August 13, 2014 Case Laws Income Tax

Allowability of set off business loss against income from house property u/s 70 – assessee has not carried on any business activity – assessee's claim that all the......
August 13, 2014 Case Laws Income Tax

Reopening of completed assessment – Once a query is raised, replied, it is not necessary that an assessment order should contain reference and/or discussion to disclose.....
August 13, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – - a beneficial owner of shares whose name does not appear in the Register of shareholders of the Company cannot be stated to be a shareholder - HC
August 12, 2014 Case Laws Service Tax

Revision of refund claim - If service tax is not refunded on the ground that it was for Terminal Handling charges which is not a specified service, is not correct. - AT
August 12, 2014 Case Laws Service Tax

Denial of refund claim - Refund claim of CENVAT Credit under Notification No. 41/2007 - appellant is entitled to the refund of Service Tax paid on the said activity of......
August 12, 2014 Case Laws Service Tax

CENVAT Credit - duty paying documents - Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - AT

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