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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 AT

Steel Plate Processing for Boiler Components Deemed Manufacturing, Exempt from Service Tax.
August 19, 2014 Case Laws Service Tax AT

Airtime and uplink income from broadcasting services deemed taxable based on initial assessments and case law.
August 19, 2014 Case Laws Central Excise AT

CESTAT Unable to Extend Stay for Central Excise Case; Assessee Not at Fault for Appeal Delay.
August 19, 2014 Case Laws Central Excise AT

Recipients Must Know Immediate Supplier for CENVAT Credit; No Need to Trace Supplier's Source.
August 19, 2014 Case Laws Central Excise AT

Appellants Penalized for Awareness of Stock Shortage in Violation of Central Excise Regulations.
August 19, 2014 Case Laws Central Excise AT

Interest Due on Delayed Payment of Differential Duty After Provisional Assessment Finalization Under Central Excise Laws.
August 19, 2014 Case Laws Central Excise AT

Unjust Enrichment Principle Doesn't Apply to Discounts Given via Credit Notes for Vehicle Sales.
August 19, 2014 Case Laws Central Excise AT

Court Rules Against Extended Limitation Period for Misrepresentation in Central Excise Assessment Case.
August 19, 2014 Case Laws Central Excise AT

Appellant Denied CENVAT Credit for Returned Goods Due to Insufficient Accounting and Unverified Reprocessing Claims.
August 19, 2014 Case Laws Companies Law SC

Section 35: Protects Personal Name Use in Business Against Trademark Claims When Used in Good Faith.
August 19, 2014 Case Laws Income Tax AT

Court Rules Franchise Fees for Domino's Trademark as Revenue Expenditure, Not Capital Investment.
August 18, 2014 Case Laws Service Tax AT

Extended Limitation Period Not Applicable for Business Auxiliary Service Due to Changed Tax Authority Interpretation.
August 18, 2014 Case Laws Service Tax HC

Court Rules Destination Charges by Foreign Providers Exempt from Service Tax for Clearing and Forwarding Agents.
August 18, 2014 Case Laws Central Excise AT

Resins classified under Heading 3909 are on the negative list per notification 50/2003, not exempt from excise duties.
August 18, 2014 Case Laws Central Excise AT

General Fabrication Structures and Auto Welded Beams classified as machinery components for central excise regulations in mega projects.
August 18, 2014 Case Laws Income Tax HC

High Court Finds Tribunal Made Material Error by Reconsidering Issue Already Decided in Previous Appeal u/s 254(2).
August 18, 2014 Case Laws Income Tax HC

Recovery Halted: No Further Actions Until First Appellate Authority Appeal Resolved; Demand Largely Satisfied.
August 18, 2014 Case Laws Income Tax AT

Tax Liability Settled with Return Filing u/s 139(5); No Penalty Imposed u/s 140A(3.
August 17, 2014 Case Laws Service Tax AT

Reversal of Credit Balance Qualifies Respondents for Small Service Exemption under Notification No. 6/2005-S.T.
August 17, 2014 Case Laws Central Excise AT

Revenue Must Prove Capital Goods Cleared in Original State for Modvat Credit Reversal in Cenvat Case.
August 17, 2014 Case Laws Central Excise AT

Duty Demands on Lifts and Elevators Excluding Installation Charges Are Unlawful; Manufacturing and Service Are Separate.
August 17, 2014 Case Laws Customs AT

Commissioner Denies Conversion of Shipping Bill from DEEC to Draw-Back Scheme, DEEC Benefits Still Available.
August 17, 2014 Case Laws Companies Law SC

Determining Proper Notice u/s 138 of Negotiable Instruments Act Should Occur During Evidence Stage, Not Preemptively.
August 17, 2014 Case Laws Income Tax HC

Bus Hiring Not Leased: Correct Tax Deduction u/s 194C Confirmed for Kilometer Basis Contracts.
August 17, 2014 Case Laws Income Tax HC

Bonus Shares' Acquisition Date is Issuance Date: High Court Clarifies Tax Benefits u/s 54E for Capital Gains.
August 17, 2014 Case Laws Income Tax HC

Royalties Classified as Revenue Expenditure, Not Capital, Due to Their Nature as License Fees for Manufacturing and Sales.
August 14, 2014 Case Laws Service Tax AT

Service Tax Dispute: Rule 5B Bars Retroactive Rate Change; Applicable Rate Must Match Service Date.
August 14, 2014 Case Laws Service Tax AT

Service Tax Demand Confirmed for Underreporting by BAS C&F Services Using Extended Limitation Period.
August 14, 2014 Case Laws Central Excise AT

Suppliers, not job workers, are liable for excise duty on processed fabrics outside Notification 214/86.
August 14, 2014 Case Laws Central Excise AT

Single Appeal Valid for Multiple SCNs Resolved in One Order-in-Original: Streamlining Legal Processes.
August 14, 2014 Case Laws Central Excise AT

Interest on Delayed Refund Payment Sanctioned u/r 5 of Cenvat Credit Rules and Section 11B of Central Excise Act.
August 14, 2014 Case Laws Central Excise AT

Cenvat Credit Allowed: Revenue Failed to Verify Transactions During Multiple Opportunities in De Novo Adjudication Process.
August 14, 2014 Case Laws VAT and Sales Tax HC

Legislature Clarifies Entry 28: "Including" Limits Scope to X-Ray Films, Excludes General Film Categories.
August 14, 2014 Case Laws Income Tax HC

Interest Tax Act Limited to Loans and Advances, Excludes Bills of Exchange Transactions.
August 14, 2014 Case Laws Income Tax HC

Taxpayer's Bus Hire Deal Not a Lease; TDS Applies u/s 194C of Income Tax Act.
August 14, 2014 Case Laws Income Tax HC

Court Rules "Satisfaction" Needs More Than Words for Section 153C Compliance in Income Tax Orders.
August 14, 2014 Case Laws Income Tax HC

High Court Affirms Redemption Fine Deduction u/s 37 of Income Tax Act as Legitimate Expense.
August 14, 2014 Case Laws Income Tax HC

Assessee Can Claim TDS Credit Not Shown in ITD System if Form 16A Issued by Employer Deductor.
August 13, 2014 Case Laws Central Excise AT

Tribunal Confirms Interest Demand; Payment Required Three Months Post-Order per Section 11AA, Central Excise Act 1944.
August 13, 2014 Case Laws Central Excise AT

Independent Body Builders Using Manufacturer Chassis Exempt from Paying Automobile Cess Again.
August 13, 2014 Case Laws Central Excise AT

File Remission Application for Duty on Defective Goods Entered in RG-1 Register to Ensure Compliance.
August 13, 2014 Case Laws Central Excise AT

No CENVAT Credit for Inputs in Earth-Embedded Structures, Rules Court.
August 13, 2014 Case Laws Customs AT

Court Rules Imported Drawings Not Books, Denies Notification Benefits; Adjudication Not Time-Barred.
August 13, 2014 Case Laws Companies Law SC

Court Jurisdiction for Bounced Cheques Tied to Location of Dishonour; Determines Authority for Case Proceedings.
August 13, 2014 Case Laws Income Tax HC

Court Rules Business Loss Cannot Offset House Property Income u/s 70; Double Deduction Not Allowed.
August 13, 2014 Case Laws Income Tax HC

Completed Assessments Can Be Reopened Without Explicit Query Satisfaction Mention; Query Reply Doesn't Preclude Reopening.
August 13, 2014 Case Laws Income Tax HC

Only Registered Shareholders Eligible for Deemed Dividend Under Income Tax Act Section 2(22)(e.
August 12, 2014 Case Laws Service Tax AT

Refund Denial Overturned: Terminal Handling Charges Qualify for Service Tax Refund Despite Initial Classification Dispute.
August 12, 2014 Case Laws Service Tax AT

Appellant Wins Refund of CENVAT Credit for Service Tax on Moving Empty Containers Under Notification 41/2007.
August 12, 2014 Case Laws Service Tax AT

CENVAT Credit Validly Availed Using TR-6 Challan as Duty-Paying Document for Service Tax Payment.

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