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Highlights / Annotations / Catch Notes For August of 2016

Home Highlights August August 2016 Year 2016

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Showing 1 to 50 of 434 Records

12 3 4 5........ 9

August 31, 2016 Notifications Service Tax

90% exemption / abatement from service tax for a period of one year for Transport of passengers, with or without accompanied belongings, by air, embarking from or......
August 31, 2016 Case Laws Service Tax AT

Non fulfilling the obligation to deposit the collected tax to the Government of India - No reason to disbelieve their claim of inability to pay tax owing to lack of......
August 31, 2016 Case Laws Service Tax AT

Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of......
August 31, 2016 Case Laws Service Tax AT

Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is......
August 31, 2016 Case Laws Customs AT

Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the......
August 31, 2016 Case Laws VAT and Sales Tax HC

Levying tax at 4/5% on the contractee - if the petitioner furnishes proof of payment of tax by the contractors on the very same turnover, to then consider whether tax......
August 31, 2016 Case Laws Central Excise AT

Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - no procedure such as making application or taking permission is......
August 31, 2016 Case Laws Central Excise AT

Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the....
August 31, 2016 Case Laws Central Excise AT

Unjust enrichment - Refund claim - the amount was deposited by the appellant on the direction of the appellate authorities. - question of unjust enrichment does not arise - AT
August 31, 2016 Case Laws Central Excise AT

Cenvat credit - various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as....
August 31, 2016 Case Laws Indian Laws HC

Guarantee executed by the defendant - period of limitation extended on account of the acknowledgement of debt, in terms of Section 19 of the Limitation Act, 1963 - as......
August 31, 2016 Case Laws Income Tax HC

Addition u/s 145A - inclusion of service tax as part of trading receipts - ection 145A of the Act would have no application in cases where service is provided by the Assessee - HC
August 31, 2016 Case Laws Income Tax AT

Depreciation - prior to ending of the relevant financial year, though the assessee had an opportunity to take possession of the property for the purpose of fit-outs, he.....
August 31, 2016 Case Laws Income Tax AT

Loss on account of foreign currency forward/option contracts - It is only at the year end that one can still reconcile the hedging transactions with the actual exposure.....
August 31, 2016 Case Laws Income Tax AT

Claim for depreciation on the leased vehicles - the finding by the ld. CIT(A) of the character of the lease as an operating lease cannot, under the circumstances, be......
August 31, 2016 Case Laws Income Tax AT

Exemption u/sec. 54F - net consideration computation to be invested or value fixed u/s 50C as stamp valuation - Under provisions of Sec. 54F of the Act, net......
August 30, 2016 Case Laws VAT and Sales Tax HC

Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the......
August 30, 2016 Case Laws Central Excise SC

Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the......
August 30, 2016 Case Laws Central Excise AT

Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the......
August 30, 2016 Case Laws Central Excise AT

Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of.....
August 30, 2016 Case Laws Central Excise AT

Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the.....
August 30, 2016 Case Laws Central Excise AT

The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - AT
August 30, 2016 Case Laws Central Excise AT

Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted.....
August 30, 2016 Case Laws Service Tax AT

Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is.....
August 30, 2016 Case Laws Central Excise AT

Cenvat credit - Since lubricants are not falling under the negative list of goods mentioned in the definition clause, credit cannot be denied to the appellant - AT
August 30, 2016 Case Laws Income Tax HC

Transfer pricing adjustment - the TPO was required to give reasons for discarding the CUP method qua each of the transactions as all the 12 international transactions......
August 30, 2016 Case Laws Income Tax AT

Industrial gala sold - taxation as STCG or LTCG - The entire payment as per the agreement was in fact made before financial year 1998-99. Occupation certificate was also....
August 30, 2016 Case Laws Income Tax AT

Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate....
August 30, 2016 Case Laws Income Tax AT

TDS u/s 194C - non tds on Vehicle / dumper Hire Charges - No contract, either verbal or written, is entered into with the owners / drivers in these cases of purely......
August 30, 2016 Case Laws Income Tax AT

Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - AT
August 29, 2016 Case Laws Service Tax AT

CENVAT credit – CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services- AT
August 29, 2016 Case Laws Service Tax AT

CENVAT credit - capital goods or inputs? - Supply of tangible goods service – dumpers and tippers – such vehicles will be in the nature of inputs for the purposes of......
August 29, 2016 Case Laws Central Excise AT

Cenvat credit - manpower supply services - 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead......
August 29, 2016 Case Laws Central Excise AT

Cenvat credit - The adjudicating authority was not empowered by law to decide optimum quantity of input admissible to be procured for manufacture of unit quantity of......
August 29, 2016 Case Laws Central Excise AT

Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in......
August 29, 2016 Case Laws Central Excise AT

Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has......
August 29, 2016 Case Laws Central Excise AT

Unjust enrichment - Refund claim - The contract is for a fixed amount and it has been categorically recorded in the impugned order that no excise duty incidence has been....
August 29, 2016 Case Laws Central Excise AT

Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required......
August 29, 2016 Case Laws Central Excise AT

Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - there is no valid legal ground in the present appeal for......
August 29, 2016 Case Laws Income Tax SC

Addition relating to trade creditors - additions u/s 68 - in view of the categorical finding that the loan amounts were not reflected in the returns of the 37 persons in....
August 29, 2016 Case Laws Income Tax SC

Reopening of assessment - the information was available only in the valuation report. Giving the information in this manner shall be of no help to the appellant as the......
August 29, 2016 Case Laws Income Tax AT

TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how....
August 29, 2016 Case Laws Income Tax AT

The fact remains that the property was settled by way of family arrangement for convenient enjoyment and the property remains with assessee’s son and daughter.......
August 29, 2016 Case Laws Income Tax AT

Addition u/s 68 - the amount of loan which has been returned to the respective creditors and interest paid thereon cannot be taxed in the hands of the assessee as its income. - AT
August 27, 2016 Case Laws Service Tax AT

Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - AT
August 27, 2016 Case Laws Service Tax AT

CENVAT credit – demo cars – capital goods – input – nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - AT
August 27, 2016 Case Laws Central Excise AT

Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have......
August 27, 2016 Case Laws Customs HC

Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the......
August 27, 2016 Case Laws Companies Law AT

Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to......
August 27, 2016 Case Laws Income Tax HC

Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and......

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