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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 251 to 300 of 616 Records

1 ....2 3 4 567 8 9 10........ 13

September 19, 2018 Case Laws Service Tax

Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of......
September 19, 2018 Case Laws Service Tax

Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically......
September 19, 2018 Case Laws Central Excise

Confirmation of demand beyond the scope of Show Cause Notice (SCN) - Reversal of Cenvat Credit - The adjudicating authorities have surely changed the goal post to a......
September 19, 2018 Case Laws Central Excise

Principles of Natural Justice. - the orders of the original authority in these cases are found to be more or less a reproduction of the allegations contained in the......
September 18, 2018 Circulars Customs

Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs) - Reg.
September 18, 2018 Circulars GST

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
September 18, 2018 Case Laws GST

Input tax credit (ITC) - rate of tax - restaurant services - The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by......
September 18, 2018 Case Laws GST

Exemption from GST - Educational services - The services provided by the applicant in affiliation to specified universities and providing degree courses to students......
September 18, 2018 Case Laws GST

Exemption from GST - Executive Post Graduate Programme in Management (EPGP) conducted by IIM - there is no iota of ambiguity in the language of the impugned notification....
September 18, 2018 Case Laws GST

Levy of GST - sub-let of Toll Collection work of certain road by NHAI - The Toll Charges collected by the applicant are not “Toll Charges” per se in the hands of the......
September 18, 2018 Case Laws GST

Levy of GST - landscaping and gardening work for government departments - if it is in the nature of pure services then eligible for exemption - if it is in the nature of....
September 18, 2018 Case Laws GST

Classification of goods - Parts of Fuel Injection Pumps - The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90 as per.....
September 18, 2018 Case Laws Income Tax

Addition on account of un-utilized funds for overseeing the project on behalf of the Ministry of Road Transport and Highways - The amount received in view of the factual....
September 18, 2018 Case Laws Income Tax

Capital gain tax liability - transfer - scope of 47(xiii)(b) - the allotment of shares of the company which succeeds to the business of the partnership firm has to be......
September 18, 2018 Case Laws Income Tax

Estimation of net profit @ 8% of gross turnover cannot be said to be unjustified - However, the salary of the partners and interest of the partner’s capital account......
September 18, 2018 Case Laws Income Tax

Disallowance of payment made to employees against the provision made for unfunded pension - it is effectively a payment made as a welfare measure - the provisions of......
September 18, 2018 Case Laws Income Tax

Addition for Non deduction of TDS - When the income of the assessee has been assessed under the head “Income from other sources” and there is no provision U/s 56 to 58......
September 18, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - business transactions - the transaction between the two companies in the form of purchase and sale of land is purely business and....
September 18, 2018 Case Laws Income Tax

If the Transfer Pricing Officer did not agree to the arm's length price shown by the assessee it was open for him to determine the arm's length price by applying one of.....
September 18, 2018 Case Laws Income Tax

Damages/compensation received - nature of receipt - the amount received towards compensation/damage for settlement of dispute is capital receipt, hence not taxable.
September 18, 2018 Case Laws Companies Law

Failure of the share purchase agreement - once there is alleged breach and a prayer for damages has been sought for by a party, then that party cannot pray for specific.....
September 18, 2018 Case Laws Indian Laws

Dishonor of Cheque due to insufficiency of funds - Repayment of loan - the alleged cheques were not issued by the petitioner for any legally enforceable debt. In such......
September 18, 2018 Case Laws Service Tax

CENVAT credit - Cement and TMT Bar used for construction of wall in their port area - denial on account of nexus with the rendering of the Port Service - demand set......
September 18, 2018 Case Laws Service Tax

CENVAT Credit - Storage and Warehousing Service - input services - port services - denial of credit for the reason that the appellants were receiving reimbursement of......
September 18, 2018 Case Laws Service Tax

CENVAT credit - SIM Cards - sale of SIM Cards is not goods sold or intended to be sold to the customer - credit availed by the appellants on SIM Cards is eligible and......
September 18, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - once the appellant has reverse the proportionate Cenvat credit availed on common input services attributable to exempted goods then it is not....
September 18, 2018 Case Laws Central Excise

Method of Valuation - lagging sheets - manufactured goods cleared to various branches, used in servicing as well as sold to customers - valuation of lagging sheets needs....
September 18, 2018 Case Laws VAT and Sales Tax

Hybrid Amplifier has got a totally different function and it has no function akin to an antenna - This Hybrid Amplifier cannot be classified under Schedule Entry CII-124....
September 17, 2018 Circulars GST

Guidelines for Deductions and Deposits of TDS by the DDO under GST
September 17, 2018 Case Laws GST

Rate of GST - ITC - The rate of tax to be levied is 12% (8% GST after deducting value of land) in case of Affordable Housing Project. If the project qualifies as an......
September 17, 2018 Case Laws GST

Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518
September 17, 2018 Case Laws Income Tax

Setoff of busniss loss - whether loss sustained in business can be set off against betting and gambling income; and only the net income is to be taxed under Section......
September 17, 2018 Case Laws Income Tax

Reopening of assessment - non-reporting of the receipt of income on account of royalty is a valid ground for the Ld. AO to propose the reopening of the assessment, and......
September 17, 2018 Case Laws Income Tax

Disallowance of foreign education and training expenses of partner as being not related to the business of the firm - this Court is fully satisfied that this is not a......
September 17, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - expenditure of webhosting and misc. expenditure for website development - when the assessee has come up with bonafide claim, even if it is not......
September 17, 2018 Case Laws Income Tax

Addition u/s. 68 - unexplained cash credit - investment out of his undisclosed source - employer used/mis-used the account of the assessee with his knowledge and......
September 17, 2018 Case Laws Income Tax

Addition u/s. 68 - three ingredients of section 68, i.e., identity of the creditors, creditworthiness thereof and genuineness of the transactions - Simply because the......
September 17, 2018 Case Laws Income Tax

Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India,.....
September 17, 2018 Case Laws Income Tax

Additions on account of professional fees paid to a member of the assessee Association of Person [AOP] - the impugned payment were mere appropriation of profits and......
September 17, 2018 Case Laws Customs

Incremental Exports Incentivization Scheme - Limit brought in monetary limits vide Notification dated 23.09.2014, with retrospective effect - the action is without......
September 17, 2018 Case Laws Customs

Import of restricted goods - Scrap/ second hand goods - imposing an exemplary redemption fine and penalty without considering the margin of profit - the redemption fine.....
September 17, 2018 Case Laws Customs

Import of Shea Butter ultra refined - since the notification does not have any condition of end use, therefore even if the consignment is being used in the cosmetic......
September 17, 2018 Case Laws Indian Laws

Cheque dishonoured - Mere denial of liability or passing of consideration will not be sufficient to rebut the presumption under section 139 of the N.I. Act. Such a......
September 17, 2018 Case Laws Service Tax

Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly......
September 17, 2018 Case Laws Service Tax

Refund of accumulated Cenvat credit - failure to submit documentary evidence for export of services - The fact of export of such software and the receipt of the foreign.....
September 17, 2018 Case Laws Service Tax

Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the......
September 17, 2018 Case Laws Service Tax

Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure....
September 17, 2018 Case Laws Central Excise

Refund claim - destruction of rejected inputs and expired manufactured goods - rejection of refund on the ground that destruction was not carried out in the presence of.....
September 17, 2018 Case Laws Central Excise

CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - the issue of wrong availment on part of M/s SECL is still a debatable issue.....
September 17, 2018 Case Laws Central Excise

CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - the works contract remains works contract and cannot......

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