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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 501 to 547 of 547 Records

1 ....7 8 9 1011

August 3, 2018 Case Laws Service Tax

Service of repairing of footwear - sale or service? - Tribunal confirmed the demand of service tax by holding that such activity cannot be considered purely as sale of......
August 3, 2018 Case Laws Central Excise

Waiver of Interest - Recovery of Excise Duty - BIFR Scheme - Under the garb of rehabilitating the petitioner company, the second respondent cannot be deprived of their......
August 3, 2018 Case Laws Central Excise

Method of Valuation - job-work - Scope of Rule 10A - the condition precedent, i.e supply of raw material by the principal to the other manufacturer, job worker is not......
August 3, 2018 Case Laws Central Excise

Reversal of cenvat credit - Revenue has itself treated the bio manure as a byproduct which arises during the course of manufacture of sugar and molasses. If that be so......
August 3, 2018 Case Laws Central Excise

Service of Order - in the absence of the disclosure in the report of the Deputy Commissioner about the address at which the impugned order was affixed, the impugned......
August 3, 2018 Case Laws Central Excise

Benefit of exemption - N/N. 64/95 - Even though the goods cleared may be tractors, the same have been put to use by SHAR for the purpose of launching projects. The said.....
August 3, 2018 Case Laws VAT and Sales Tax

Classification - If an entry has been interpreted consistently in a particular manner for several assessment years ordinarily it would not be permissible for the revenue....
August 2, 2018 Circulars DGFT

Issue of RCMS - Services allotted to Services Export Promotion Council (SEPC)
August 2, 2018 News Indian Laws

The Insolvency and Bankruptcy Code (Second Amendment) Bill, 2018 - As passed by Loksabha
August 2, 2018 Case Laws GST

Levy of GST on supply of free services - Tickets distributed on complimentary basis - entire petition is based on the newspaper published in the local newspaper about......
August 2, 2018 Case Laws Income Tax

Capital gain - transfer of land within the meaning of Section 2(47)(v) - As no transfer of the said land had taken place under the Development Agreement, the occasion to....
August 2, 2018 Case Laws Income Tax

Deduction u/s 43B / 36(1) - At least with respect to the employee's contributions, which the employer deducts from the salary of the employees, if it is not remitted......
August 2, 2018 Case Laws Income Tax

Disallowance u/s 43B - deduction of certain expenditure only after actual payments - With regard to interest paid to HDFC Bank, in our view, HDFC Bank is not public......
August 2, 2018 Case Laws Income Tax

Deduction U/s 80P - principles of mutuality - identity between contributor and participant - AO directed to verifying as to the rights, roles , entitlements , duties and....
August 2, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - bonafide mistake - failure to voluntarily add back provision of gratuity in the computation of income - the fault of Chartered Accountant cannot.....
August 2, 2018 Case Laws Income Tax

Penalty u/s 271D or 271E - assessee has accepted loan/deposit from sister concern through journal entries i.e., otherwise then account payee cheque /draft thereby......
August 2, 2018 Case Laws Income Tax

Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from......
August 2, 2018 Case Laws Customs

Renewal of CHA License - The non renewal and revocation are two separate things under two distinct provisions of the Regulation, question of appellant to have been vexed....
August 2, 2018 Case Laws Service Tax

Health club and fitness centre - whether the treatment given by the ayurvedic centres run by these resorts would come under therapeutic massages, etc.? - Held Yes - all.....
August 2, 2018 Case Laws Service Tax

Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected.....
August 2, 2018 Case Laws Service Tax

CENVAT Credit - most of the equipments or appliances to be used in the office cannot be said to be used in providing output services - credit denied on these items, except few.
August 2, 2018 Case Laws Service Tax

The law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly,......
August 2, 2018 Case Laws Service Tax

Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t......
August 2, 2018 Case Laws Service Tax

Commercial training or coaching Services - imparting education in courses - Providing Diploma - Mere approval in their favour by any such government university for......
August 2, 2018 Case Laws Service Tax

Renting of Immovable Property Service - there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation.
August 2, 2018 Case Laws Central Excise

Non-speaking order - Though the appellant have placed various correspondences to show that there is no suppression of fact but instead of dealing with those material,......
August 2, 2018 Case Laws Central Excise

Supply of Yarn to Handloom Societies - No end use condition can be self introduced in the notification - the fact of actual use of the yarn will not effect the......
August 2, 2018 Case Laws Central Excise

Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand confirmed invoking extended period of limitation.
August 2, 2018 Case Laws VAT and Sales Tax

Levy of Sales Tax - sale of voice transmission service - goods do not cover the electromagnetic waives or radio frequencies for the purposes of Article 366(29A)(d) and.....
August 1, 2018 Circulars GST

Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg.
August 1, 2018 Circulars Customs

Mandatory RFID scaling in case of movement of goods under warehousing bond - Postponed till 1-10-2018
August 1, 2018 Case Laws Income Tax

Accrual of income in India - Salary/ remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2).....
August 1, 2018 Case Laws Income Tax

Entitlement to benefit of section 11(1)(a) & 1l(l)(d) and u/s 12 - assessee’s income by way of fees cannot be held to be derived from property held under the trust......
August 1, 2018 Case Laws Income Tax

Deduction u/s.11 on profits earned out of training and consultancy - the same was incidental to the attainment of the objects of the assessee society, which are charitable in nature.
August 1, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - proof of accumulated profits - if the AO has accepted the income returned by the said company and not made any changes in the......
August 1, 2018 Case Laws Income Tax

Penalty imposed u/s.271E and 271D - taking and repayment of loan from the various sister concerns through Journal Entry - all the entries is the bona fide belief of the.....
August 1, 2018 Case Laws Customs

Classification of imported goods - Probat Roasting Unit - The classification of the coffee roasting machine under CTH 84193100 of Customs Tariff Act is upheld
August 1, 2018 Case Laws Customs

Classification of imported software - the software imported by the appellants is a standalone independent software as given in the form of CD and can be loaded on any......
August 1, 2018 Case Laws Service Tax

Business Auxiliary Service - The appellant have carried out the processing of machining, drilling, shot blasting and painting, thereafter, the resultant product is final....
August 1, 2018 Case Laws Service Tax

Franchise Services - services rendered to domain registrars - It becomes abundantly clear that both registry and registrars are independent entities operating on......
August 1, 2018 Case Laws Service Tax

Renting of Immovable Property Service - non-payment of service tax - the amounts reflected in Form 26 AS represent the correct value of the services which has to be......
August 1, 2018 Case Laws Service Tax

Refund of tax paid by sub-contractor - Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by......
August 1, 2018 Case Laws Central Excise

Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of.....
August 1, 2018 Case Laws Central Excise

Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section......
August 1, 2018 Case Laws Central Excise

Classification of goods - CFL lamps - the goods cleared by IAFL from Noida unit were appropriately classifiable under Tariff Item No.85393110.
August 1, 2018 Case Laws VAT and Sales Tax

Stock Transfer - When F-Forms are supplied and the consignor is asked to prove the transport of goods, it is the duty of the assessee to establish such transport, since.....
August 1, 2018 Case Laws VAT and Sales Tax

Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - If the transfer of goods, which are incorporated in the works, are those brought from....

1 ....7 8 9 1011

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