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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 251 to 300 of 355 Records

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August 8, 2014 Case Laws Central Excise

CENVAT Credit - while awaiting the decision on time relaxation towards claim of duty drawback, the petitioner continued to profit from the wrongly utilized CENVAT credit....
August 8, 2014 Case Laws Central Excise

Validity of settlement Commission's order - The Settlement Commission noticed that the applicants had not accepted a substantial part of the duty liability and had in......
August 8, 2014 Case Laws Central Excise

Exemption from affixing MRP on cement bags - rate of duty - Tariff rate or ad-valorum rate - Not for Retail Sale- meant for industrial consumer/institutional......
August 8, 2014 Case Laws Central Excise

CENVAT Credit - input services - event management service - The premise of the Authorities below, that temple premises is used only for religious functions and for no......
August 8, 2014 Case Laws Customs

In case a person attempted to export Indian currency outside India without permission of RBI more than the prescribed limit, in that case the Indian currency can be......
August 8, 2014 Case Laws Customs

The products imported by the appellants if they are as per the definition of bituminous coal, the question of going into trade parlance or consider the item as steam......
August 8, 2014 Case Laws Customs

Appealable order - Order for auction of goods - The letter of the Asst. Commissioner of Customs cannot be considered as an appealable order for filing appeal before this....
August 8, 2014 Case Laws VAT and Sales Tax

Levy of sales tax / VAT on deemed sale - The deemed sale under sub-clause (d) is only a consequential transaction which follows the completion of the sale in favour of......
August 8, 2014 Case Laws Income Tax

Where there is a hotchpotch of funds and the expenditure both for investments and business purposes are incurred from the common pool and cannot be segregated, the......
August 8, 2014 Case Laws Income Tax

Assessee having consistently followed percentage completion method as per the accounting standards and completed the project in the later years, no addition could be......
August 8, 2014 Case Laws Income Tax

There is nothing wrong on the part of the assessee in not considering the amount representing work advances as income accruing or arising to it until a regular bill for.....
August 8, 2014 Case Laws Income Tax

When assessment was made on income computed u/s115JB and tax had been paid on income so computed, penalty u/s 271(1)(c) would not be imposed with reference to addition......
August 8, 2014 Case Laws Income Tax

Deduction on municipal taxes – Income declared as income from other sources – claim of expenditure/deduction of actual payment made by the assessee in respect of the......
August 7, 2014 Case Laws Service Tax

Export of services - export of service may take place even when all the relevant activities takes place in India so long as the benefits of these services accrued......
August 7, 2014 Case Laws Service Tax

Classification - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches - authority has traveled beyond the scope of.....
August 7, 2014 Case Laws Service Tax

Orders holding that during the period prior to 01/06/07 the services of civil or industrial construction or erection, installation or commissioning, provided as......
August 7, 2014 Case Laws Service Tax

Levy of penalty - Having collected the tax, appellant should have paid the tax to the Government. Having failed to do so, in our opinion, they cannot escape penalty. - AT
August 7, 2014 Case Laws Service Tax

If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo......
August 7, 2014 Case Laws Service Tax

Classification of services provided in the capacity of a firm of Chartered Accountants - No reason to find representational work exempted from tax under Notification No.....
August 7, 2014 Case Laws Central Excise

Refund - if any amount is paid to the Revenue during the investigation and successfully challenged before the higher judicial fora, such an amount needs to be considered....
August 7, 2014 Case Laws Central Excise

Valuation of goods - related parties / inter-connected undertaking - import price agreed between one OMC and another based on the MOU reached between them can be......
August 7, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the....
August 7, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Since the entries pertain to the period 2005 to 2009, all the entries cannot be uniform and having the same colour of ink, having the same......
August 7, 2014 Case Laws Customs

A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any......
August 7, 2014 Case Laws Customs

Valuation of export of iron-ore fines - the determination of export duty on the basis of dry weight or wet weight, in our opinion, is irrelevant as the duty to be......
August 7, 2014 Case Laws Customs

Confiscation of goods - Customs authorities are not proper officer to examine the issue as to whether the IMEI numbers stand validly given on hand sets or as to whether.....
August 7, 2014 Case Laws VAT and Sales Tax

TDS under VAT - when there is factual material available to show that the goods were purchased from Karnataka and brought to Kozhikode (Kerala) for the purpose of the......
August 7, 2014 Case Laws Income Tax

Deduction u/s 80IB - upon conversion of the proprietorship concern to a partnership concern there was no transfer of plant and machinery to the partnership firm,......
August 7, 2014 Case Laws Income Tax

Solely because the assessee for whatever reasons/consideration charged the interest at different rates by that itself cannot be a ground to come to the conclusion that......
August 7, 2014 Case Laws Income Tax

The machinery given to doctors for demonstration purposes is also a part of promoting sale of the said machinery - held as revenue expenditure and not capital asset - HC
August 7, 2014 Case Laws Income Tax

Refusal to grant refund u/s 240(a) – assessee cannot be made to suffer on account of lapse on the part of the AO or any other officer of the Department - revenue......
August 7, 2014 Case Laws Income Tax

Transfer of goodwill to partners - reconstruction of firm - the partnership firm did not cease to hold the property - its right to the property is not extinguished - no additions - HC
August 7, 2014 Case Laws Income Tax

Section 64(1)(iii) of the Act as it stood at the relevant time would be attracted and the AO rightly clubbed the interest earned by the minors on the amount lying that......
August 6, 2014 Case Laws Service Tax

Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may.....
August 6, 2014 Case Laws Service Tax

Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be....
August 6, 2014 Case Laws Service Tax

Legal due diligence services - legal services cannot be taxed under the category of management consultant services - AT
August 6, 2014 Case Laws Service Tax

Outdoor catering service - Service of providing food items to the passengers travelling by Shatabdi/Rajdhani and mail/express trains - prima facie view the said activity....
August 6, 2014 Case Laws Service Tax

Admission of additional evidence by the commissioner (appeals) - This action of the appellate authority is clearly in breach of Rule 5 ibid. - matter remanded back - AT
August 6, 2014 Case Laws Central Excise

Valuation of goods - Job work - No evidence has been introduced by the Revenue as to how job worker and the raw material supplier are related persons for the purpose of.....
August 6, 2014 Case Laws Central Excise

Valuation of goods - supply of missiles and other products - Training or training aids cannot be considered as an activity undertaken in relation to sale of goods being....
August 6, 2014 Case Laws Central Excise

Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the.....
August 6, 2014 Case Laws Customs

Classification of goods - Import of Red Bull Energy Drink Proprietary Food -this product contains of caffeinated beverage, mineral water and aerated waters, therefore,......
August 6, 2014 Case Laws Customs

Suspension of CHA license - additional security to issue fresh license - earlier the security was forfeited - appellant has to deposit an additional amount of ₹......
August 6, 2014 Case Laws Customs

Suspension of CHA license - As per Board's circular dated 8.4.2010 proceedings against CHA is required to be completed within 9 months of the date of receipt of offence....
August 6, 2014 Case Laws VAT and Sales Tax

Manufacture and sale of frames, glasses and spectacles - Assessee claimed exemption on tax - matter remanded back to verify whether the assessee has paid the tax on......
August 6, 2014 Case Laws Income Tax

Exemption u/s 10(23C)(vi) – mere existence that there is some profit does not disqualify the petitioner if the sole purpose of existence was not profit making but......
August 6, 2014 Case Laws Income Tax

The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of......
August 6, 2014 Case Laws Income Tax

No income as interest on account of securities has been earned by the petitioner in respect of the interest received on the securities which were already sold to Hindustan Steel. - HC
August 6, 2014 Case Laws Income Tax

Assessment of accrued interest on investment – when the amount of unsecured load is converting into share application money and shares have been allotted, no interest......
August 6, 2014 Case Laws Income Tax

Deduction now being claimed by the assessee is not in relation to the escaped income sought to be taxed by the AO in reassessment proceedings and the assessee cannot be.....

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