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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 801 to 850 of 5427 Records

1 ....13 14 15 161718 19 20 21........ 109

November 14, 2015 Case Laws Central Excise

Valuation of goods - Undervaluation - determination of cost of production as per CAS-4 - inclusion of interest expenditure, depreciation and profit margin - tribunal......
November 14, 2015 Case Laws Central Excise

Marketetability of product - 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory - not a marketable commodity - not dutiable - SC
November 14, 2015 Case Laws Central Excise

Denial of CENVAT Credit - eligible input services - For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for......
November 14, 2015 Case Laws Central Excise

Demand u/s 11D - collection in the name of duty of excise - respondent issued debit note to adjust the difference in the price of invoice and money paid, by cheque (for.....
November 14, 2015 Case Laws Service Tax

Individual jewellery appraiser - The amount received is paid by the bank as commission and not testing charges or certification charges - demand of service tax set aside - AT
November 14, 2015 Case Laws Service Tax

Denial of 67% abatement claimed by it under Notification No. 15/2004-ST, 19/2005-ST and 1/2006-ST - CENVAT Credit - the reversal of modvat credit amounted to non taking.....
November 14, 2015 Case Laws Service Tax

Denial of refund claim - there is no dispute that the entire amount as tax liability has been paid by respondent and having been appropriated by the lower authorities......
November 14, 2015 Case Laws Service Tax

Denial of refund claim - unjust enrichment - once service tax liability is worked back and discharged, it would be that amount of tax is being recovered by the......
November 14, 2015 Case Laws Service Tax

Simultaneous availing the benefit of abatement and Cenvat Credit - Benefit of Notification No.2/2004 as amended and 01/2006-ST, dt.01.03.2006 - Tour Operator Service - .....
November 14, 2015 Case Laws Service Tax

Adjustment of excess service tax paid - Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires....
November 13, 2015 Case Laws Income Tax

Grant of refund with interest - department seek to adjust the refund with subsequent demand - it would amount to putting a premium over the wrong act of the revenue of.....
November 13, 2015 Case Laws Income Tax

Assessee cannot claim any benefit by urging that no addition under similar circumstances was made by the then Assessing Officer for the assessment year 2005-06, as each.....
November 13, 2015 Case Laws Income Tax

Validity of notice under Section 201 - insofar as the Financial Year 2007-2008 is concerned, in the circumstances of this case, no order can be made under sub-Section......
November 13, 2015 Case Laws Income Tax

Protective assessment - when the AO accepts that the cash payment has been made by M/s Om Metal then protective addition in the hands of assessee is not sustainable and.....
November 13, 2015 Case Laws Income Tax

Penalty u/s 271D and 271E - violation u/s 269SS&T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping......
November 13, 2015 Case Laws Income Tax

Standard deduction and interest paid on housing loan - Once the income is assessable under the head house property, consequent deductions being standard deduction u/s......
November 13, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) on addition of rental income - the assessment proceedings and penalty proceedings are quite distinct and the findings given in the......
November 13, 2015 Case Laws Income Tax

Reopening of assessment - failure to take steps u/s.143(3) will not render the AO powerless to initiate reassessment proceedings u/s.147 r.w.sec.148 of the Act, though......
November 13, 2015 Case Laws Income Tax

Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of......
November 13, 2015 Case Laws Service Tax

Refund claim - Unjust enrichment - barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their.....
November 13, 2015 Case Laws Service Tax

Waiver of pre deposit - Advertisement Agency - the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service -......
November 13, 2015 Case Laws Central Excise

Excess utilization of cenvat credit - Even if they would have paid duty in a particular fortnight by PLA, i.e. without excess withdrawal, the so called as withdrawal......
November 13, 2015 Case Laws Central Excise

Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of.....
November 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - locomotive - the activities carried out with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear.....
November 13, 2015 Case Laws Customs

SEEPZ - allegation of Clandestine clearance of duty free goods, a large quantity of diamonds, gold etc. in the domestic market instead of exporting - Keeping in view the....
November 13, 2015 News Indian Laws

Clarifications on Swachh Bharat Cess - Swachh Bharat Cess will be calculated on abated value and will be applicable on reverse charge also
November 13, 2015 Case Laws Customs

Misdeclaration of goods - Penalty u/s 114AA - On coming to know the mistake they were able to explain the mistake. If the shipper made a mistake, the importer/CHA......
November 13, 2015 Case Laws Customs

Availment of fraudulent duty drawback claim - Fabrication and forging of documents - IThe case is full of flaws. It is not explained why for many years Revenue did not......
November 11, 2015 Case Laws Service Tax

Levy of Penalty - Short payment of service tax - Suppression of facts - Section 73(3) is not applicable in the case where suppression of fact is established - However,......
November 11, 2015 Case Laws Service Tax

Imposition of penalty - Malafide intention - it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded.....
November 11, 2015 Case Laws Service Tax

Penalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s 76 is not imposable when the service tax liability alongwith......
November 11, 2015 Case Laws Central Excise

Duty on die research and development charges recovered separately by the appellant by way of debit note - on the cost of amortization, the duty has not been demanded on....
November 11, 2015 Case Laws Central Excise

Duty demand - CENVAT Credit - Ownership of the input material is of no consequences. - it is an admitted position that the made-ups are not manufactured by the appellant....
November 11, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Respondent availed Cenvat Credit on duty on the strength of these invoices issued by M/s. JOPL. Later on M/s. JOPL failed to comply with......
November 11, 2015 Case Laws Customs

Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - ......
November 11, 2015 Case Laws Customs

Suspension of CHA License - revocation of licence or any punishment on the CHA should be commensurate with gravity of the offence whereas the adjudicating authority......
November 11, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee having under declared its receipt is exigible to levy of penalty under Section 271(1)(c) of the Act view of the concurrent findings of......
November 11, 2015 Case Laws Income Tax

Scope of working partner within the meaning of Explanation 4 to Section 40(b)? - the assessee is not a partner of the firm - He is only representing the actual partner.....
November 11, 2015 Case Laws Income Tax

Claim of the assessee made u/s 54EC denied - short term capital gain u/s 50 on depreciable assets of shops - deduction u/s.54EC to be available on the capital gains......
November 11, 2015 Case Laws Income Tax

Loss claimed as business loss - As all the three conditions of section 94(7) are not fulfilled, loss of sale of securities to the extent of dividend income cannot be......
November 11, 2015 Case Laws Income Tax

Addition on account of compensation for re-acquiring the rights of plots of land - the assessee has not treated the sale transaction as complete. Thus, when no asset is.....
November 11, 2015 Case Laws Income Tax

Registration u/s 12A denied - fee collected from the students used for carrying out the objects of the society - . There is no time frame fixed by the Act that the......
November 10, 2015 Case Laws Service Tax

Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but.....
November 10, 2015 Case Laws Service Tax

Business Auxiliary service - appellant has been given restricted money exchange agency by Thomas Cook India Ltd. (from the authorization they have received for engaging.....
November 10, 2015 Case Laws Service Tax

Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax......
November 10, 2015 Case Laws Service Tax

Waiver of penalties - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods......
November 10, 2015 Case Laws Service Tax

Cenvat credit - if services are utilised by the service provider Cenvat credit can be availed by such service provider and not any other assessee - Credit cannot be......
November 10, 2015 Case Laws Service Tax

Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in......
November 10, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - Rule 6 of CCR - prior to 1/4/2008 the 10% reversal is required to made on “price” of the goods and subsequent to 1/4/2008 it was amended and.....
November 10, 2015 Case Laws Central Excise

Refund of education cess - area based exemption - appellant is entitle for the refund of education cess and secondary and higher education cess paid on clearances of......

1 ....13 14 15 161718 19 20 21........ 109

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