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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 201 to 250 of 355 Records

August 12, 2014 Case Laws Central Excise

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT
August 12, 2014 Case Laws Central Excise

Interest u/s 11B on delayed refund - Interest becomes payable on the expiry of the period of three months from the date of the receipt of the application for refund......
August 12, 2014 Case Laws Central Excise

Clandestine removal - huge burning loss of 6% and 5.5% - Unreasonable burning loss gives rise to the scope of clandestine removal of the goods. - AT
August 12, 2014 Case Laws Customs

DFIA - in case of transferable license the nexus between the imported material and export product is not required to be proved afresh by the transferee/importer, once......
August 12, 2014 Case Laws VAT and Sales Tax

Estimation of interstate sale Inter state sale taking the one day average - It is only a crude method which has no substance - HC
August 12, 2014 Case Laws Income Tax

Fair rental value u/s 23(1)(a) - Municipal value or actual rent received – Merely because the rent has not been fixed under that Act does not mean that any other......
August 12, 2014 Case Laws Income Tax

Penalty proceedings against firm and partners u/s 271(1)(c) – the amounts invested in the Fixed Deposit Receipts belongs to the firm and the income also belong to the......
August 12, 2014 Case Laws Income Tax

Nature of franchise expenses – it was not an expenditure incurred for acquisition of source of profit, but enabled the assessee to run the business profitably - held as....
August 12, 2014 Case Laws Income Tax

Application of section 68 - Principles of natural justice - there were cash deposits in the bank account and thereafter cheques were issued to different parties and in......
August 11, 2014 Case Laws Service Tax

CENVAT Credit - credit on the basis of Invoice whereas service provider as paid the service tax belated - there is no requirement that the service tax should have been.....
August 11, 2014 Case Laws Service Tax

Business Auxiliary services - Commission agent - they were out-rightly purchasing and selling the goods - allegation made by the Revenue is only a bald allegation......
August 11, 2014 Case Laws Service Tax

Refund - Unjust enrichment - GTA services - tax was paid at the rate of 12.36% instead of correct prevailing rate of 10.30% - service tax is a part of the freight and......
August 11, 2014 Case Laws Service Tax

Valuation - Photography services - inclusion of cost of material - Longer limitation period under proviso to Section 73 (1) would not be invokable and, as such, the......
August 11, 2014 Case Laws Central Excise

CENVAT Credit - transfer of ownership / sale to another without removal of capital goods goods - would be construed as removal within the meaning of Rule 3(4) of the......
August 11, 2014 Case Laws Central Excise

CENVAT Credit - packing material - reversal @ 8% under Rule 6(3)(b) - it cannot be said that appellant has reversed the entire credit with respect to packing material......
August 11, 2014 Case Laws Central Excise

Rejection of remission application - ground adduced for rejection of remission application is that the godown of the appellant situated in 1 st floor of the appellant's.....
August 11, 2014 Case Laws Central Excise

CENVAT Credit - duty paying documents - extra copy, Xerox/photo copies - in order to claim the benefit under the law, substantial compliance is not enough and the......
August 11, 2014 Case Laws Central Excise

Rebate claim - Clearance of goods to SEZ unit - the applicant claimed rebate on the duty paid as input credit in the raw materials which is prima facie covered by Rule.....
August 11, 2014 Case Laws Central Excise

Denial of refund claim - price variation clause - Unjust enrichment - Failure to produce certificate from the buyer of the less receipt of payment - appellant has failed....
August 11, 2014 Case Laws Customs

Rejection of request for reassessment of Bill of Entry - Error in Invoices - amendment in Bill of entry is required to be allowed although goods have been given out of charge - AT
August 11, 2014 Case Laws Customs

Exemption from Antidumping Duty against a Transferable DFIA license - tribunal cannot even sit in appeal over correctness or otherwise of a Customs Notification. If the.....
August 11, 2014 Case Laws Customs

SAD - Re-import of goods cleared outside India - Whether goods which have been re-imported and cleared availing the benefit of Notification No.94/96-Cus have to be held.....
August 11, 2014 Case Laws Income Tax

Rectification of order - AO enhanced the assessment by making additions in regard to claim of expenditure pertaining to electricity bills of the residence of the......
August 11, 2014 Case Laws Income Tax

Additions u/s 68 - cash credit -AO doubted the creditworthiness or the genuineness of the transaction on the basis of mere presumption and suspicion without properly......
August 11, 2014 Case Laws Income Tax

Undisclosed income - notings in the loose slips – document is a dumb document which cannot be a basis for making addition in regard to investment in purchase of land out....
August 11, 2014 Case Laws Income Tax

Cancellation of registration u/s 12AA(3) – Object of general public utility Charitable or not u/s 2(15) – Haridwar Development Authority Mayapur - registration restored - AT
August 9, 2014 Case Laws Service Tax

Delay in payment of duty from CENVAT Credit account - It was contended that there were sufficient balance in the Cenvat account of the applicant, therefore, no interest.....
August 9, 2014 Case Laws Service Tax

Since 2004 a dispute was going on between the Revenue and the respondent as to whether the activity of providing place, seating arrangement to the finance institutions......
August 9, 2014 Case Laws Service Tax

Condonation of delay - delay of 382 days - delay in filing of appeal before Commissioner (A) - appellant being a lady entrepreneur who started her business as......
August 9, 2014 Case Laws Service Tax

CENVAT Credit - input service - Tax paid on re-insurance service - credit denied on the ground that reinsurance takes place after the insurance business is effected -......
August 9, 2014 Case Laws Service Tax

Availing cevnat credit while availing benefit of abatement - As now the appellant has reversed the credit of service tax paid on the common inputs services with......
August 9, 2014 Case Laws Service Tax

Valuation - Mandap Keeper service - Non inclusion of room rent in assessable value - estimation of room rent - decided against the assessee - AT
August 9, 2014 Case Laws Central Excise

Default of payment of duty in terms of Rule 8 in the month of October, 2008 - in the case of default of payment of duty on due date, the manufacturer has to clear the......
August 9, 2014 Case Laws Central Excise

Levy of penalty under Rule 25 cannot be imposed upon the main appellant for goods not manufactured by him - however penalty on director under Rule 26 confirmed - AT
August 9, 2014 Case Laws Central Excise

Classification of goods - metal foil / aluminium foil - Product manufactured by the appellant is more appropriately classifiable under CETH 4811 as asceptic packaging paper - AT
August 9, 2014 Case Laws Central Excise

CENVAT Credit - ground for disallowing the Cenvat credit of duty paid on the raw material sent by the Appellant to job workers is that the processes carried out by the......
August 9, 2014 Case Laws Central Excise

Classification of goods is per exemption notifiation - Toilet paper - what is covered under Serial No. 55 is only cleansing or facial tissues falling under CETH......
August 9, 2014 Case Laws Customs

Demand of 1% loading of Extra Duty Deposit (EDD) on bills of entry - Petitioner will have to furnish a Bond in favour of the Respondents at the time of clearance to......
August 9, 2014 Case Laws Customs

Classification of goods - raw jute - what they had imported, were raw jute of cutting grade and correctly classifiable under sub-heading 53031010 of CTA, 1975 - AT
August 9, 2014 Case Laws Customs

100% EOU - If an order is passed on only cancellation of LOP, the moment the cancelled LOP gets reviewed and extended, naturally the obvious step when an appeal is filed....
August 9, 2014 Case Laws Income Tax

Non-issuance of notice u/s 143(2) – scrutiny assessment - the AO has failed to issue requisite notice u/s 143(2) of the Act and this defect is not rectifiable u/s 292BB of the Act - AT
August 9, 2014 Case Laws Income Tax

Exemption u/s 10(23)– if the annual gross receipt of the educational institution is considered separately, the same is below ₹ 1 crore in each year, therefore, it.....
August 9, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - If the assessee has made a complete disclosure in the income tax return and offered the surrendered amount for the purposes of tax, there is no......
August 9, 2014 Case Laws Income Tax

Income from sale of shares – Income treated as business income OR STCG – the assessee decides to take delivery of shares purchased by her only at the end of the day......
August 9, 2014 Case Laws Income Tax

Since the additional evidence of the assessee pertaining to the application for registration u/s 12A of the Act is admitted, it would be appropriate that the issue of......
August 9, 2014 Case Laws Income Tax

Sale of agricultural land – Amount not effected in bank a/c - there was no reason in not giving credit to the amount, just because the transaction has not routed......
August 8, 2014 Case Laws Service Tax

Receipt of legal consultancy service for the purpose of obtaining patent rights from abroad - Activities can be better classified and more specifically covered by Legal.....
August 8, 2014 Case Laws Service Tax

Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and....
August 8, 2014 Case Laws Service Tax

Commercial Training or Coaching Services - the benefit of exemption notification is extended to the vocational training institute, which are enable the trainees to seek.....
August 8, 2014 Case Laws Service Tax

Denial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - refund allowed - AT

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F: GST on Solar Plant

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...