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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 451 to 500 of 501 Records

1 ....6 7 8 91011

September 3, 2016 Case Laws Service Tax

Taxability of club membership fee - refundable security deposit should not be subjected to Service Tax as per provisions of the Finance Act, 1994. - AAR
September 3, 2016 Case Laws Service Tax

Taxability of club membership fee - The money/contribution received by company against shares from the prospective members for raising funds which can be used for......
September 3, 2016 Case Laws Service Tax

Eligibility of input services related to Capital goods - input is different from input service. This being a major difference, the rulings relating to inputs and capital....
September 3, 2016 Case Laws Service Tax

Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP).....
September 3, 2016 Case Laws Service Tax

The activities of undertaking Clinical Pharmacology liable to service tax in light of Rule 4 of the Place of Provision of Services (POP) Rules, 2012, as the services are....
September 3, 2016 Case Laws Service Tax

The impugned amount of credit pertaining to charges on landline and mobile phones used by the employees of the appellant, being an eligible input service, requires to be....
September 3, 2016 Case Laws Service Tax

Valuation - import of services - inclusion of reimbursement of expenses - the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any......
September 3, 2016 Case Laws Central Excise

Cenvat Credit - providing residential accommodation to ex-pat employees voluntarily - the order holding that it as a voluntary service and has nothing to do with the......
September 3, 2016 Case Laws Central Excise

Classification - Residual Crude Petroleum Oil (RCPO)/ Residual Fuel Oil (RFO) / Residual Bottom Oil (RBO) - demands classifying the item as fuel oil 27101950 dropped - AT
September 3, 2016 Case Laws Customs

Valuation - Once the transaction value was rejected and as the appellant did not want any show cause notice or hearing, nothing unsustainable found in the adjudication......
September 3, 2016 Case Laws Income Tax

Once it has been held as deemed income of the assessee or an addition u/s.68, has been made the character of the said amount/addition will not remain as a loan or......
September 3, 2016 Case Laws Income Tax

In between agricultural land and the nearest municipality, if there is a mountain, or lake or private lands or government properties, and in such other cases, where the.....
September 3, 2016 Case Laws Income Tax

An order of assessment entails civil consequences. Therefore, under Judicial review, courts have to exercise due care and caution that no man is condemned, due to......
September 3, 2016 Case Laws Income Tax

Nature of Expenses - It is well settled law that results of the business activities or fruits of efforts to a business organisation may yield in the concerned year or in....
September 2, 2016 Circulars Income Tax

IDS - no enquiry would be made by the Income-tax Department in respect of sources of undisclosed income or investment in movable or immovable property declared in a......
September 2, 2016 Case Laws Service Tax

CENVAT credit - asset management company - appellants are eligible for taking credit on the service tax paid by them on brokerage commission - AT
September 2, 2016 Case Laws Service Tax

Valuation - if the receipt is for reimbursing the expenditure incurred for the purpose of providing clearing and forwarding agent services, the same will not form part......
September 2, 2016 Case Laws Service Tax

CENVAT credit - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has......
September 2, 2016 Case Laws Central Excise

Valuation - installation and commissioning charges could not be included in the value of the goods. - AT
September 2, 2016 Case Laws Central Excise

Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the......
September 2, 2016 Case Laws Central Excise

Cenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - Since they have taken inadmissible credit, the penalty under Rule 15(1) of Cenvat Credit Rules,......
September 2, 2016 Case Laws Central Excise

Valuation - demand - fire detection & alarm system installed at various sites - value of purchased/procured various items/components like photo electronic smoke......
September 2, 2016 Case Laws Central Excise

Cenvat Credit - if the inputs were to include every product which is somehow related to the premises where the manufacturing process goes on, then there may not be a......
September 2, 2016 Case Laws Central Excise

Waste solvent that arises during the course of manufacturing of bulk drugs are not dutiable. - AT
September 2, 2016 Case Laws Central Excise

Imposition of penalty - appellant contend that it is purely a matter of interpretation - Cenvat Credit in respect of construction services for the construction of guest.....
September 2, 2016 Case Laws Customs

DEPB licence / scrips - Genuineness – Once it is established that the appellants had no role in fabrication or forgery of the impugned documents, there is no ground for.....
September 2, 2016 Case Laws Income Tax

Revision u/s 263 - the assessee had produced list of hundreds of farmers, producers to whom such payments were made and documents concerning their lands were also......
September 2, 2016 Case Laws Income Tax

Eligibility of exemption u/s 54F(4) - the entire amount which was subject to capital gain tax had not been utilized for the purpose of construction of new house nor were....
September 2, 2016 Case Laws Income Tax

The depreciation, whether claimed or not, cannot be foisted upon the assessee even prior to insertion of Explanation 5 to S.32 (1) of the Act with effect from......
September 2, 2016 Case Laws Income Tax

Disallowance on account of loss from house property - joint ownership with the wife - assessee claimed that the installments towards the repayment of the loan taken from....
September 2, 2016 Case Laws Income Tax

Without using the services of the directors, the key decisions of the business cannot be taken. Therefore, it is essential to give remuneration as per Rules and......
September 2, 2016 Case Laws Central Excise

Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Since the demand has been confirmed by......
September 1, 2016 News Service Tax

Coercive action including threat of arrest against officials for recovery of alleged service tax dues - power and jurisdiction of DGCEI
September 1, 2016 Case Laws Service Tax

Coercive action including threat of arrest against officials for recovery of alleged service tax dues - power and jurisdiction of DGCEI - The DGCEI acted with undue......
September 1, 2016 Case Laws Service Tax

As the principal manufacturer is availing benefit of exemption on the manufacture of “Jute Loom Machine” on job work by the applicant, benefit of service tax exemption......
September 1, 2016 Case Laws Service Tax

Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway......
September 1, 2016 Case Laws Service Tax

When the Balance sheet entries and the value as reflected in ST-3 returns are based upon different accounting system, and when the entire value stands reflected in the......
September 1, 2016 Case Laws Central Excise

Since the appellant has already paid the duty on the entire quantity cleared, which include free supply quantity and now demanding duty again on quantity discount would.....
September 1, 2016 Case Laws Central Excise

Cenvat credit - rejected/returned goods - credit took on the RBA series invoices and linked to their own original invoices reference - assessee failed to establish or......
September 1, 2016 Case Laws Central Excise

Demand - duty on difference between finished goods reported in their 3CD returns and the RG-1 daily stock account - less quantity of clearance has been shown in their......
September 1, 2016 Case Laws Central Excise

Remission of duty payable on 4082 MTs of molasses - deteriorated due to auto-combustion and ultimately became unfit for consumption - demand of duty set aside - AT
September 1, 2016 Case Laws Income Tax

Applicability of Article 8 visavis Article 24 of DTAA - income assessable to tax at Singapore on the basis of accrual or remittance - The contention of the revenue that.....
September 1, 2016 Case Laws Income Tax

Exemption u/s 11 - Section 13(1)(c) of the Act does not prohibit normal transactions between the trust and the persons referred to in sub-section (3) of the Act. What is....
September 1, 2016 Case Laws Income Tax

Tribunal was right in law in deleting the addition made on account of difference in stock statement as furnished before the bank as compared to shown in books of account - HC
September 1, 2016 Case Laws Income Tax

The matter regarding installation PE is to be verified by AO. If AO reaches a conclusion that there was installation PE, then the income has to be attributed considering....
September 1, 2016 Case Laws Income Tax

Repossession of assets given on hire purchase - loss incurred by the assessee due to sale of repossessed assets are allowable as business loss - AT
September 1, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - salary that was omitted to be declared in the return of income - assessee cannot be made liable for penalty as there is a bona fide mistake of......
September 1, 2016 Case Laws Income Tax

Where there is no evidence of receipt of consideration over and above declared by the assessee and the assessment is either completed u/s 143(3) or even u/s 148 based on....
September 1, 2016 Case Laws Income Tax

Deemed dividend as per section 2(22)(e) - when the assessee borrowed the money from the M/s. Chaitanya Packagings (P) Ltd. the creditor company i.e. M/s. Chaitanya......
September 1, 2016 Case Laws Income Tax

Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same......

1 ....6 7 8 91011

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Hostel accommodation services taxed under GST, not exempt as residenti...

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H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Land sale profit: Business income or long-term capital gain? Intention...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register