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Highlights / Annotations / Catch Notes For September of 2014

Home Highlights September September 2014 Year 2014

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Showing 1 to 50 of 349 Records

12 3 4 5........ 7

September 30, 2014 Case Laws Service Tax AT

Reimbursement of Expenses Excluded from Taxable Service Value, Clarifies Valuation in Service Tax Calculations.
September 30, 2014 Case Laws Service Tax HC

Commissioner to Reassess Service Tax Voluntary Compliance Scheme for April-December 2012 Period; Similarity with 2010 Issues Questioned.
September 30, 2014 Case Laws Service Tax AT

Court Rules Dividends from Exports Not Considered Repatriation of Export Proceeds; Revenue's Argument Rejected.
September 30, 2014 Case Laws Service Tax AT

Clearing and Forwarding Agents' Activities Not Taxable Under Service Tax Regulations.
September 30, 2014 Case Laws Central Excise AT

CENVAT Credit Denied for Returned Goods u/r 16 When Re-Manufacturing is Impossible; Lack of Evidence Cited.
September 30, 2014 Case Laws Central Excise AT

Appellant Not Required to Reverse CENVAT Credit for Capital Goods Initially Procured and Later Re-exported.
September 30, 2014 Case Laws Central Excise AT

Transforming Jumbo Paper Rolls with Side Punching Isn't Manufacturing: Essential Character Unchanged.
September 30, 2014 Case Laws Income Tax HC

Court Rules Cost-Sharing Agreement as Tax Evasion Tool; Payments Classified as Royalty u/s 195(1) of Income Tax Act.
September 30, 2014 Case Laws Income Tax HC

High Court Confirms Income Deemed Accrued Under Sec 9(1)(i)(b) Even Without Direct Purchase Orders by Assessee.
September 30, 2014 Case Laws Income Tax HC

Court Rules Revenue Lacks Evidence of Interest Expense Misuse; No Proof of Fraud or Fund Diversion Found.
September 30, 2014 Case Laws Income Tax HC

Customs Duty Refund as Incentive is Capital Receipt, Not Revenue, Tribunal Affirms Decision.
September 29, 2014 Case Laws Service Tax AT

Service Tax Valuation: "Gross Amount Charged" May Include Non-Monetary Consideration Pre-April 2006 Amendment. Partial Stay Granted.
September 29, 2014 Case Laws Service Tax AT

CENVAT Credit Approved: Appellant's Documentation on Advertisement Services and Bank Letter Meets Required Conditions for Input Service Credit.
September 29, 2014 Case Laws Central Excise AT

Interest on Refund Claims Calculated from Original Filing Date, Not Resubmission Date, Court Rules.
September 29, 2014 Case Laws Central Excise AT

Product Classification Overturned Due to Lack of Test Report for Spark Ignition Engine Suitability; Samples Unavailable During Inspection.
September 29, 2014 Case Laws Central Excise AT

Cenvat Credit Valid Even Without Using Advance Authorization Benefits; Denial Unjustified Under These Circumstances.
September 29, 2014 Case Laws Central Excise AT

Dealers Penalized for Issuing Invoices Without Goods; Penalty Confirmed Under Tax Regulations.
September 29, 2014 Case Laws Central Excise AT

Excise Authorities Cannot Challenge DTA Entitlement or Independently Demand Duty Due to Errors in EOU Computation.
September 29, 2014 Case Laws Central Excise AT

Appellant Must Pay Interest on Improperly Availed Cenvat Credit from Initial Availment Date Until Reversal.
September 29, 2014 Case Laws Income Tax HC

Expenditure for One-Year Benefit Not Classified as Capital; No Asset Created.
September 29, 2014 Case Laws Income Tax HC

Court Rules on Section 80IB Tax Deduction for Windmill Power Used Internally: Captive Consumption Cost Must Be Calculated.
September 29, 2014 Case Laws Income Tax HC

Court Rules Dairy Co-op's Development Charges Allowable as Business Expense, Income Declared by Assessee.
September 29, 2014 Case Laws Income Tax HC

Directors Not Liable for Company Tax Dues Without Proof of Negligence or Misfeasance u/s 179(1).
September 29, 2014 Case Laws Income Tax HC

Court Rules No Penalty for Non-Disclosure of Gold Confiscated as Loss u/s 271(1)(c.
September 28, 2014 Case Laws Service Tax AT

The activity of collecting interest through a bill discounting facility is exempt from service tax.
September 28, 2014 Case Laws Service Tax AT

Court Rules Re-insurance Brokerage Commissions from Overseas Subject to Service Tax; Appellant Lacks Prima Facie Case.
September 28, 2014 Case Laws Service Tax AT

Lift Irrigation Schemes Covered by Notification No. 41/2009-S.T., Affecting Service Tax Obligations for Works Contract Services.
September 28, 2014 Case Laws Service Tax AT

Prima Facie Case on Service Tax for Water Meter Rental Charges in Tangible Goods Supply Service.
September 28, 2014 Case Laws Service Tax AT

Exporters Eligible for Service Tax Refund on Terminal Handling and Business Auxiliary Services for Export Activities.
September 28, 2014 Case Laws Central Excise AT

Principal Manufacturers Eligible for Cenvat Credit on Duty Paid by Job Workers for Intermediate Products.
September 28, 2014 Case Laws Central Excise AT

Tribunal Adjusts Order: No Show Cause Notice Needed for Excess Refund Recovery; Voluntary Return Expected from Respondents.
September 28, 2014 Case Laws Central Excise AT

Stay Sought Over CENVAT Credit Denial; Jurisdictional Issues on Input Services Distributor Highlighted.
September 28, 2014 Case Laws Central Excise AT

CENVAT Credit Denied Due to Invalid Invoices: Credit Claimed on Incorrect Unit's Documents Not Allowed.
September 28, 2014 Case Laws Customs HC

Show Cause Notice Challenged for Bias; Emphasizes Need for Impartiality in Customs Law SCN Process.
September 28, 2014 Case Laws Income Tax HC

High Court Rules Directors Accountable for TDS Lapses u/s 276B, Even Without Individual Notices.
September 28, 2014 Case Laws Income Tax HC

Businesses Must Establish Operations Before Claiming Deductions u/s 37 of the Income Tax Act.
September 28, 2014 Case Laws Income Tax HC

High Court Rules Tree Cutting for Personal Wood Use Not Business Income, Stumps Required by Forest Dept. Guidelines.
September 28, 2014 Case Laws Income Tax HC

Court Rules on Partial Disallowance u/s 14A and Rule 8D; Expenses on Exempt Income Not Deductible.
September 28, 2014 Case Laws Income Tax HC

Reopening tax assessments u/s 148 is invalid if Section 143(3) inquiry shows the officer formed an opinion.
September 26, 2014 Case Laws Service Tax AT

Service Tax Exemption Limited to Specific Conditions for RBI; Generic Agency Principles Not Applicable.
September 26, 2014 Case Laws Service Tax AT

Renting Land vs. Building Size: Tax Liability Unaffected by Land Area Under Service Tax Rules.
September 26, 2014 Case Laws Service Tax AT

Service Tax Demand Stayed: Providing Services to Own Branch in India Considered Self-Service and Not Taxable.
September 26, 2014 Case Laws Service Tax HC

Appellate authority ruled no penalty u/s 76 due to existing penalty u/s 78 for service tax.
September 26, 2014 Case Laws Central Excise AT

Excess Duty Payments Can Offset Shortfalls in Provisional Assessment Finalization u/r 7 of Customs Act.
September 26, 2014 Case Laws Central Excise AT

Case Questions Waiver of Pre-Deposit for Excise Duty; Focus on Manufacturing Activities and Inconsistent Duty Discharge Practices.
September 26, 2014 Case Laws Central Excise AT

Calcutta Meetha Pan Classification Shifted from CETH 20.01 to CETH 20.08 in March 2005 Under Excise Rules.
September 26, 2014 Case Laws Central Excise AT

Appellant Must Reverse CENVAT Credit for Inputs Used in Electricity Sold to Maharashtra State Electricity Board (MSEB.
September 26, 2014 Case Laws Central Excise AT

Voluntary Statements Valid as Evidence in Clandestine Removal Cases Under Central Excise Law.
September 26, 2014 Case Laws Central Excise AT

Appellants seek exemption for converting gold ore into Dore bars; issue: gold ore not classified as gold.
September 26, 2014 Case Laws Central Excise AT

Interest on Differential Duty u/s 11AB Not Guided by Supreme Court Case in Light of Retrospective Law Amendments.

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