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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 401 to 450 of 5273 Records

1 ....5 6 7 8910 11 12 13........ 106

December 2, 2013 Case Laws Central Excise

Interest on Excess cenvat credit – Tribunal’s order to attain finality since no further appeal, they are not now entitled to avail the benefit of declaration of law by.....
December 2, 2013 Case Laws Central Excise

Refund claim - Duty under protest paid - Cost of third party test – Transaction value -the cost of ESS test whether it is paid to a third party or paid to the seller......
December 2, 2013 Case Laws Central Excise

Eligibility for SSI Exemption under Notification No. 08/2003 - Value of clearances not beyond the limit - Clearance of refined oils and soap – Duty under Protest paid -.....
December 2, 2013 Case Laws Service Tax

Demand of service tax - Service of club and association - Maintenance facility provided at Thialand - In the view of the provisions in section 66A of the Finance Act,......
December 2, 2013 Case Laws Service Tax

Refund of unutilized CENVAT credit - Rule 5 of CCR - Non-inclusion of the ground floor in the centralized registration certificate may be at the most curable defect......
December 2, 2013 Case Laws Service Tax

Demand of service tax - Safe Vault Services - Service tax on the margin between the purchase price from the foreign bank and the sale price to the customers - stay granted partly - AT
December 2, 2013 Case Laws Service Tax

Applicable rate of service tax - The date on which the services were agreed to be provided has no relevance to determine the applicable tax rate when the service is......
December 2, 2013 Case Laws Service Tax

Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the......
December 2, 2013 Case Laws Customs

Import of Battery separator is classifiable under Heading 8507 90 90 and hence eligible for the benefit of the relevant Notification - AT
December 2, 2013 Case Laws Income Tax

Credit for advance tax and STT paid – The mistake, if any, was in the return of income filed by the assessee. Section 154 cannot be utilized for rectifying the......
December 2, 2013 Case Laws Income Tax

Validity of assessment proceedings u/s 147 – AO was not able to name the person on whom the notice was served - The service of notice u/s 148 of the IT Act was invalid......
December 2, 2013 Case Laws Income Tax

Issue of share capital – camouflage transactions / accommodation entries - Assessee has not been able to discharge the initial onus and has not been able to establish......
December 2, 2013 Case Laws Income Tax

Media cost for import of software - Capital expenditure or revenue - Software used for duplication and licensing - expenses allowed as revenue expenditure - HC
December 2, 2013 Case Laws Income Tax

Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was......
December 2, 2013 Case Laws Income Tax

Part of profits for section 80HHE - Before a receipt is liable to be included to the extent of 90%, it must be a receipt of a nature similar to brokerage, commission,......
December 2, 2013 Case Laws Income Tax

The transaction to be more in the nature of a joint effort to commercially exploit the land, each party agreeing to share the risk and reward from the activity,......
December 2, 2013 Case Laws Income Tax

The assessee may have interest income on its capital or on its non-interest bearing funds received from somebody else but the said interest cannot be set off against the....
December 2, 2013 Case Laws VAT and Sales Tax

Sale tax liability - assessee cannot be treated to be a manufacturer in respect of of the old arms purchased by him from the licensees within the meaning of Section......
November 30, 2013 Case Laws Central Excise

A countrywide web of dummy companies has been woven for defrauding the Revenue and this case is only a tip of the iceberg of a much bigger cenvat credit fraud - AT
November 30, 2013 Case Laws Central Excise

Non-payment of differential duty, which would have been refunded to the assessee on account of export of the goods under rebate, results in revenue neutrality and thus,.....
November 30, 2013 Case Laws Central Excise

Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial.....
November 30, 2013 Case Laws Service Tax

The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from......
November 30, 2013 Case Laws Service Tax

Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT
November 30, 2013 Case Laws Service Tax

CENVAT Credit of service tax paid of GTA service - In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place......
November 30, 2013 Case Laws Service Tax

Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT
November 30, 2013 Case Laws Service Tax

Refund of service tax in case of Export of goods - Notification No.41/2007 - Bar of limitation to be computed from the date of payment of ST where ST has been paid under....
November 30, 2013 Case Laws Service Tax

Commercial Training and Coaching Services - Exemption under Notification No.24/04-ST dated 10.09.2004 - Vocational training institute - aircraft maintenance engineer......
November 30, 2013 Case Laws Service Tax

Whether appellant is entitled to the Service Tax credit of Service Tax paid by the appellant on the personal insurance of its employees - credit allowed for the period......
November 30, 2013 Case Laws Customs

Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT
November 30, 2013 Case Laws Customs

Cars were imported in contravention of the condition that the car should have been imported from the country of manufacture and the cars were rightly confiscated under......
November 30, 2013 Case Laws Customs

Refund of SAD in terms of Notification No. 102/2007 - when the credit of duty paid car is not allowable, substantive benefit of exemption Notification should not be......
November 30, 2013 Case Laws Customs

Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and......
November 30, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS - The receiver of lease rent has filed the returns of income belatedly subsequent to the impugned proceedings -......
November 30, 2013 Case Laws Income Tax

Just because an assessment u/s 153(3) has not been made or no scrutiny has been made, the income of the minor could not be disbelieved, when the interest was clubbed in.....
November 30, 2013 Case Laws Income Tax

Yield of paddy - estimation of income - It is clear that the yield shown by the assessee is definitely on the lower side - addition confirmed - HC
November 30, 2013 Case Laws Income Tax

Subvention payment - amount received from parent company - If the financial assistance is extended to run business more profitably or to meet recurring expenses, such......
November 30, 2013 Case Laws Income Tax

Depreciation on goodwill – assessee purchased the business lock stock and barrel and has shown the value of the goodwill right from the acquisition onwards -......
November 30, 2013 Case Laws Income Tax

Coercive recovery proceedings where stay application is pending - AO has misused its power - Revenue should refund the entire amount to the assessee within 10 days from.....
November 30, 2013 Case Laws Income Tax

Notional Rental income of house property - assessee was not carrying out any business, but he was in occupation of the property - the same is taxable u/s 22 - for......
November 30, 2013 Case Laws VAT and Sales Tax

Exemption of tax u/s 4-A of the UPTT - whether the unit is self-financed or it is financed by any financial institution - application for loan was applied before seeking....
November 30, 2013 Case Laws Companies Law

Maintainability of Petition u/s 138 of Negotiable Instruments Act at Mumbai - Power of Magistrate to recall process of summons u/s 201 of Criminal Procedure Code - appeal allowed - SC
November 29, 2013 Case Laws Central Excise

Applicability of Rule 6(2) and 6(3) - appellant has not taken any credit in respect of input services attributable to the traded goods - violating the provisions of Rule....
November 29, 2013 Case Laws Central Excise

Remission of duty under Rule 21 – Reversal of Cenvat Credit - There is nothing in this sub-rule 5 (C) of Rule 3, from which it can be concluded that it has retrospective effect - AT
November 29, 2013 Case Laws Central Excise

Benefit of SSI Exemption – the brand name ‘AVON’ is being used by the partnership concerns of the same family - If a brand name is not owned by any particular person,......
November 29, 2013 Case Laws Central Excise

Demand of Interest on differential duty - there is no limitation period - The show cause notices issued in these cases, even if invoking Section 11A, have to be treated.....
November 29, 2013 Case Laws Central Excise

Marketability of Goods – optical transmission equipment - clearance for Field Replacement/ Advance Field Replacement/ Rework and Demo - Held as marketable - valuation......
November 29, 2013 Case Laws Central Excise

Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition....
November 29, 2013 Case Laws Service Tax

Club or Association Services - Collection of daily charges for spa and entry fees for Tantra - Services provided to annual members as well as daily visitors - prima......
November 29, 2013 Case Laws Service Tax

There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. - No demand, no penalty - AT
November 29, 2013 Case Laws Service Tax

Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input....

1 ....5 6 7 8910 11 12 13........ 106

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