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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5701 to 5750 of 6917 Records

1 ....111 112 113 114115116 117 118 119........ 139

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.....
August 6, 2014 Case Laws Income Tax

Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on....
August 6, 2014 Case Laws Income Tax

Disallowance u/s 14A r.w. Rule 8D - until and unless this is proved or established by the revenue, the AO does not have any power to reject the accounts of the assessee.....
August 6, 2014 Case Laws Income Tax

Restriction of disallowance u/s 14A r.w. Rule 8D - a person can only invest in shares of a Private Limited Co. and cannot trade in the shares of a Private Limited Company - AT
August 6, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) cannot be denied to the Assessee on the ground that two flats as per approved plan lying adjacent to each other have been combined into one flat......
August 5, 2014 Case Laws Service Tax

Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery of penalty - HC
August 5, 2014 Case Laws Service Tax

Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of......
August 5, 2014 Case Laws Service Tax

SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT
August 5, 2014 Case Laws Service Tax

Advertisement Agency Service - appellants are not undertaking any activity connected with the making, preparation, display etc and the appellants are only collecting the....
August 5, 2014 Case Laws Service Tax

Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of......
August 5, 2014 Case Laws Service Tax

Import of services - the exporter of helium cannot be held to be a storage and warehouse keeper as he has no control over the tanks. - demand set aside - AT
August 5, 2014 Case Laws Service Tax

Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the......
August 5, 2014 Case Laws Central Excise

Valuation - excisable goods cleared by M/s. RIL to their own units situated elsewhere in the country - value needs to be determined in the case of captive consumption - AT
August 5, 2014 Case Laws Central Excise

Valuation - sale through depots - Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were......
August 5, 2014 Case Laws Central Excise

Extended period of limitation - non payment of duty on crossing the SSI exemption limit - Bonafide belief - the appellant did not submit details sought by the department....
August 5, 2014 Case Laws Central Excise

Deemed Manufacture - affixing labels and MRPs - no additional excise duty liability accrues as the additional customs duty (CVD) liability has been discharged on the MRP....
August 5, 2014 Case Laws Central Excise

Reversal of credit on Clearance of capital goods manufactured captively - manufacture of Plaster of Paris Moulds for captive consumption and claimed exemption under......
August 5, 2014 Case Laws Central Excise

Enhancement in rate of duty on Cigarette - the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of......
August 5, 2014 Case Laws Customs

Power of Tribunal - Commissioner (A) gave 15 days time to Adjudicating Authority to pass re-adjudication order - period is inadequate for the authority below since he......

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