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Highlights / Annotations / Catch Notes For September of 2014

Home Highlights September September 2014 Year 2014

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Showing 201 to 250 of 349 Records

September 10, 2014 Case Laws Service Tax

Extended period of limitation - Commercial training or coaching services - computer training institute - exemption Notification No. 24/2004-ST - The demand beyond the.....
September 10, 2014 Case Laws Service Tax

Commercial Training or Coaching - graduate or post graduate courses which are not recognized by law - the activities undertaken by the appellant would merit......
September 10, 2014 Case Laws Service Tax

Common service agreement with associate / subsidiary companies - The argument of the applicant that the services rendered by them to their associate/subsidiary companies....
September 10, 2014 Case Laws Central Excise

Levy of interest on differential duty due to Revision in price – supplementary invoice -. The payment of differential duty thus clearly came under sub-section (2B) of......
September 10, 2014 Case Laws Central Excise

Reopening of assessment - Cenvat Credit - reasonable steps before availing credit - Merely because today, the original manufacturer, who is registered with the Revenue,.....
September 10, 2014 Case Laws Customs

100% EOU - cement plant with units both in India and Bangladesh - doctrine of promissory estoppel - learned single Judge has rightly applied doctrine of promissory......
September 10, 2014 Case Laws Customs

Confiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - It cannot be accepted that on the mere score of re-export of the prohibited....
September 10, 2014 Case Laws Customs

Refund of Countervailing Duty (CVD) - import of against Advance licence - unjust enrichment - To deny what was paid and has to be refunded by law to the said person is.....
September 10, 2014 Case Laws Income Tax

Liability to deduct TDS on payment of tax by employees – if the employees had paid taxes as per the individual return/assessment, no amount as tax would be payable to that extent - HC
September 10, 2014 Case Laws Income Tax

Addition of notional interest – accrual of interest - uncertainties exist - The relevant circulars of the Central Board of Direct Taxes cannot be ignored - interest can....
September 10, 2014 Case Laws Income Tax

Computation of capital gains - Existence of Transfer u/s 2(47)(i) - handing over possession of the property is not the sole ctriteria but one of the criteria to......
September 10, 2014 Case Laws Income Tax

Depreciation on goodwill – it could not be held that the transactions were sham or otherwise not for business purpose - depreciation allowed - AT
September 10, 2014 Case Laws Income Tax

Condonation of delay – delay of 2984 days – an experienced C.A firm could not have given such kind of wrong/ absurd advice on the facts prevailing in the instant case -.....
September 10, 2014 Case Laws Income Tax

Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not......
September 10, 2014 Case Laws Income Tax

Invocation of proceedings u/s 153C – the assessee being one of the signatory of the contents recording the transactions hence the documents was belonging to the assessee - AT
September 10, 2014 Case Laws Income Tax

Bar of limitation in passing assessment order – There can be postal delay of a week’s time or a fortnight’s time at the maximum and it cannot be 47 days’ delay - AT
September 9, 2014 Case Laws Service Tax

Whether the CESTAT has erred in holding that Service tax is not required to be paid on goods used in the repairing process on which Excise duty and VAT has been paid on.....
September 9, 2014 Case Laws Service Tax

Renting of immovable property - Noida Authority - rents received for allotment of plots of vacant land to various persons on lease basis for industrial or commercial......
September 9, 2014 Case Laws Service Tax

Small scale exemption upto limit of ₹ 10 lakhs - availing Notification no. 6/2005-ST dated 01.03.2005 while availing benefit of Notification 1/2006-ST granting......
September 9, 2014 Case Laws Service Tax

Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not......
September 9, 2014 Case Laws Central Excise

CENVAT Credit - appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly on the ground that it cannot....
September 9, 2014 Case Laws Central Excise

Conviction under Section 11 of the Prevention of Corruption Act, 1988 - Acceptance of gratification - Vehicle was donated by the assessee to Zami Memorial Charitable......
September 9, 2014 Case Laws Central Excise

Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the......
September 9, 2014 Case Laws Customs

Waiver of pre-deposit - tribunal directed that the Bank Guarantee may be encashed for collecting the demand of duty - order of tribunal sustained - HC
September 9, 2014 Case Laws Customs

Suspension of import / advance license - absence of valid licence in the names of importer and yet attempts being made to evade customs duty are rightly termed as fraud - HC
September 9, 2014 Case Laws Customs

Misuse of advance License with actual user condition - The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance......
September 9, 2014 Case Laws VAT and Sales Tax

Liability of entry tax - Taxability of dumper - when 'Dumper', can be said to be Motor Vehicle it will be 'specified goods' liable for entry tax - HC
September 9, 2014 Case Laws VAT and Sales Tax

Whether the provisions relating to Clarification and Advance Rulings contained in section 67 of the Andhra Pradesh Value Added Tax Act, 2005 would automatically apply to....
September 9, 2014 Case Laws VAT and Sales Tax

Products Harpic and Lizol having been declared to be pesticides, would be liable to tax under entry No. 19 of Part A of the Second Schedule to the Assam VAT Act and......
September 9, 2014 Case Laws Income Tax

Reassessment u/s 147 – the assessee himself appears to have claimed that the construction was spread over to 2-3 years - reopening of assessment is a natural consequence....
September 9, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – the subsidy was treated as a capital receipt in Section 263 proceedings for the AY 2003-2004 was within the knowledge of the department....
September 9, 2014 Case Laws Income Tax

Depreciation in intangible assets disallowed u/s 32(1)(ii) - valuation made during “slump-sale” of business has factored the value of “goodwill” in the composite value.....
September 9, 2014 Case Laws Income Tax

Unexplained cash credit/debits – unexplained investment - the burden to establish the existence of investment was on the Revenue, which has not been discharged - AT
September 8, 2014 Case Laws Service Tax

Levy of Service tax on lottery tickets - Writ petition against letters issued from the Mumbai Office - territorial jurisdiction of the SIKKIM HIGH COURT - three......
September 8, 2014 Case Laws Service Tax

Levy of penalty for belated payment of service tax - penalty u/s 76 - when the intention to evade payment of service tax is not there, penalty cannot be levied following....
September 8, 2014 Case Laws Service Tax

Administrative support agreement with various Tata companies - prior to 01/07/2003, the services rendered by the appellant do not merit classification under “Management.....
September 8, 2014 Case Laws Service Tax

Outdoor catering service - services provided to restaurant - The contention of the appellants that the food is not served by them requires verification. - AT
September 8, 2014 Case Laws Service Tax

Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract......
September 8, 2014 Case Laws Central Excise

Waiver of pre-deposit - principle of natural justice - Tribunal to guide the Adjudicating Authorities so that they would properly adjudicate the cases with reasoned......
September 8, 2014 Case Laws Central Excise

Maintainability of appeal - Non compliance of provision of Section 35F - Failure to comply with an order of pre-deposit, passed under Section 35F of the Act would entail....
September 8, 2014 Case Laws Customs

Revokation of CHA license - the first respondent is duty bound to initiate proceedings within 90 days from the date of receipt of offence report, there are no two opinions - HC
September 8, 2014 Case Laws Customs

Validity of order passed after inordinate delay of 2 years in passing the order - it would be in the interest of natural justice to remand the matter back to the......
September 8, 2014 Case Laws Customs

Payment of interest to the petitioner - especially when the respondent-State had retained such a substantial amount belonging to the petitioner with it for more than 8.....
September 8, 2014 Case Laws VAT and Sales Tax

Issue of declaration form C under the Central Sales Tax Act, 1956 - withholding of issue of C form - Question was not merely of performance and non-performance of......
September 8, 2014 Case Laws Income Tax

Addition of unexplained liabilities - Cash credit - additions u/s 68 - The expression “any sum is found credited in the books of the assessee“ means all entries on the......
September 8, 2014 Case Laws Income Tax

Allowability of excise duty u/s 43B r.w. section 145A - valuation of closing stock - MODVAT credit cannot be reduced from the value of opening or closing stock - HC
September 8, 2014 Case Laws Income Tax

Cancellation of registration of Trust u/s 12AA(3) – Charitable purpose or not u/s 2(15) – no material brought on record which could suggest that the assessee trust has......
September 8, 2014 Case Laws Income Tax

Receipts towards Area Development Fund (ADF) – AO direct to exclude fully the amount included towards “Area Development Fund“ in the income of the assessee and also to......
September 8, 2014 Case Laws Income Tax

Deduction u/s 80IC - the cutting and polishing of diamond amounts to manufacturing or production of article or thing as envisaged for the purpose of claiming deduction u/s 80IC - AT
September 8, 2014 Case Laws Income Tax

Amount mentioned in seized diary, part of consideration or not - Assessment u/s 153C - the action of the Revenue authorities in treating the amount represented by the......

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