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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5601 to 5650 of 6917 Records

1 ....109 110 111 112113114 115 116 117........ 139

August 17, 2014 Case Laws Service Tax

Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on......
August 17, 2014 Case Laws Central Excise

Cenvat Credit - Clearance of capital goods as such - It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that......
August 17, 2014 Case Laws Central Excise

Valuation - demands of duty made by including the erection, commissioning and installation charges in the assessable value of the lift/elevators cannot be sustained in.....
August 17, 2014 Case Laws Customs

Denial of conversion of shipping bill from DEEC Scheme to draw-back scheme - benefit under DEEC Scheme was not denied to the appellant - Commissioner has rightly denied.....
August 17, 2014 Case Laws Companies Law

Proof of service of notice under Section 138 of the Negotiable Instruments Act, 1881 - service of notice is a matter of evidence and proof and it would be premature at.....
August 17, 2014 Case Laws Income Tax

TDS on hiring of Buses on kilometer running basis - the contract of transport was not akin to the taking of any 'plant' or 'machinery' on lease or any other similar......
August 17, 2014 Case Laws Income Tax

Benefit of section 54E - LTCG / STCG – bonus shares issued by a company are acquired by a shareholder when they are issued, and they must be taken to be held by the......
August 17, 2014 Case Laws Income Tax

Royalty payment - revenue expenditure or capital expenditure - payment is purely revenue in nature, as they provide for payment of license fee for manufacture and sale......
August 14, 2014 Case Laws Service Tax

Service tax rate - chargeable @ 5% or @8% - Neither the CBEC letter nor Rule 5B of Service Tax Rules, 1994 authorise levy of service tax, at a rate not in force on the......
August 14, 2014 Case Laws Service Tax

BAS C&F service - Assessee not paying service tax on the gross amount received and were under reporting the valued of the taxable service in their ST-3 returns - demand.....
August 14, 2014 Case Laws Central Excise

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge......
August 14, 2014 Case Laws Central Excise

Number of appeal where 4 SCN were issued but only 1 order passed against all SCN - more than one show cause notices decided under a single OIO filing of one appeal is sufficient. - AT
August 14, 2014 Case Laws Central Excise

Whether interest on delayed payment of refund sanctioned as per Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944 is payable.....
August 14, 2014 Case Laws Central Excise

Cenvat Credit - Dereliction of duty by revenue - verification of transaction - There were ample opportunities for Revenue to enquire in this respect during de novo......
August 14, 2014 Case Laws VAT and Sales Tax

By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“......
August 14, 2014 Case Laws Income Tax

Interest Tax - the Act covers just the interest on loans and advances, it is difficult to bring under its fold, the transaction of purchase of Bills of Exchange - HC
August 14, 2014 Case Laws Income Tax

TDS on hiring of Buses - the agreement between the assessee and the transporters was not akin to the taking of any 'plant' or 'machinery' on lease or any other similar......
August 14, 2014 Case Laws Income Tax

Validity of Notice u/s 153C - Mere use or mention of the word “satisfaction” or the words “I am satisfied” in the order or the note would not meet the requirement of......
August 14, 2014 Case Laws Income Tax

Claim of deduction against redemption fine paid to custom authorities - deduction of expenses u/s 37 allowed - HC
August 14, 2014 Case Laws Income Tax

TDS credit - credit does not appear on ITD system - assessee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No.16A......
August 13, 2014 Case Laws Central Excise

Interest demand - Commissioner (Appeal) set aside the demand - Tribunal confirmed the demand - Appellants are liable to pay interest, if any, after three months from the....
August 13, 2014 Case Laws Central Excise

Automobile Cess - an independent body builder building body on the chassis received from chassis manufacturers on which cess has been paid, would not be liable to pay......
August 13, 2014 Case Laws Central Excise

Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a....
August 13, 2014 Case Laws Central Excise

CENVAT Credit - assessee is not entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth - AT
August 13, 2014 Case Laws Customs

Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the......
August 13, 2014 Case Laws Companies Law

Jurisdiction of Court - office against cheque bounced - Once the cause of action accrues to the complainant, the jurisdiction of the Court to try the case will be......
August 13, 2014 Case Laws Income Tax

Allowability of set off business loss against income from house property u/s 70 – assessee has not carried on any business activity – assessee's claim that all the......
August 13, 2014 Case Laws Income Tax

Reopening of completed assessment – Once a query is raised, replied, it is not necessary that an assessment order should contain reference and/or discussion to disclose.....
August 13, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – - a beneficial owner of shares whose name does not appear in the Register of shareholders of the Company cannot be stated to be a shareholder - HC
August 12, 2014 Case Laws Service Tax

Revision of refund claim - If service tax is not refunded on the ground that it was for Terminal Handling charges which is not a specified service, is not correct. - AT
August 12, 2014 Case Laws Service Tax

Denial of refund claim - Refund claim of CENVAT Credit under Notification No. 41/2007 - appellant is entitled to the refund of Service Tax paid on the said activity of......
August 12, 2014 Case Laws Service Tax

CENVAT Credit - duty paying documents - Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - AT
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.....

1 ....109 110 111 112113114 115 116 117........ 139

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