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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1751 to 1800 of 4703 Records

1 ....32 33 34 353637 38 39 40........ 95

July 23, 2017 Notes GST

Can an exporter of goods opt to pay tax under composition scheme under GST?
July 23, 2017 Notes GST

Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?
July 23, 2017 Notes GST

Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F......
July 23, 2017 Notes GST

GST - Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition......
July 22, 2017 Notes GST

GST - if a person from outside the sate comes to the shop of the composite dealer and asks for Invoice, the composite dealer may gently refuse to mention the place of......
July 22, 2017 Notes GST

GST - a supplier of goods supplies through electronic commerce operator may be eligible to avail composition scheme before the date on which the provisions of Section 52....
July 22, 2017 Circulars GST - States

Karnataka GST - it is hereby informed to the exporters in the State that the Bond or the letter of undertaking in place of Bond in all the cases (irrespective of the......
July 22, 2017 Case Laws Service Tax

Penalty - Since the appellants have paid the entire amount of Cenvat Credit along with interest and 25% of penalty within one month of the issue of show-cause notice,......
July 22, 2017 Case Laws Service Tax

Penalty u/s 77(2) of the Finance Act, 1994 - there is no provision for imposition of personal penalty on the director under the Finance Act. - All the liabilities/......
July 22, 2017 Case Laws Service Tax

CENVAT credit - to discharges service tax liability under the category of Advertising Agency Services - the appellant is not eligible to avail the CENVAT credit of......
July 22, 2017 Case Laws Service Tax

CENVAT credit - input services - the fact that the appellant is obliged to provide such services under the Employees State Insurance Act, 1948 can also not to be held as....
July 22, 2017 Case Laws Service Tax

The value of other goods and material, if sold separately would be excluded under exemption N/N. 12/2003 and the term 'sold' appearing thereunder has to be interpreted......
July 22, 2017 Case Laws Central Excise

CENVAT credit - Since the waste batteries are not exempted from payment of duty, the embargo created in Rule 6 of the said rules will not be applicable for payment of......
July 22, 2017 Case Laws Central Excise

SSI exemption - At the most it can be said that Economos, Austria have not registered the name "Seal Jet" but that does not make any difference, because notification......
July 22, 2017 Case Laws Customs

Arrears of cost recovery charges - the petitioner on their own volition stopped remitting the charges from the period of January, 2009. Such conduct of the petitioner is....
July 22, 2017 Case Laws Customs

Enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The Custom Valuation Rules will operate only when there is a dispute or a doubt on......
July 22, 2017 Case Laws Customs

EOU - rejection of the assessee's request for issuance of NOC by the Customs - the delay on the part of the authorities cannot act prejudice to the assessee's interest,.....
July 22, 2017 Case Laws VAT and Sales Tax

Principles of natural justice - method of selection for audit under Section 43 of the West Bengal Value Added Tax Act, 2003 Section 43AB is more akin to Section 142(2A).....
July 22, 2017 Case Laws VAT and Sales Tax

Inter-State purchases of vehicles - C-Form - The action of the respondents in not allowing the petitioner to generate C form solely on the ground that the petitioner had....
July 22, 2017 Case Laws Income Tax

Validity of assessment - pending assessment on the date of the search - ITAT was in error in holding that the assessment for AY 2008-09 should be treated as ‘pending’......
July 22, 2017 Case Laws Income Tax

Benefit of Amnesty scheme in respect of penalty only - HC rejects the following contention of the department that, inasmuch as there is a reference to a payment of tax......
July 22, 2017 Case Laws Income Tax

PE in India - assessee had deployed the rig in connection with the exploration activity from 26.04.2010. Hence, since service and the operation continued till the end of....
July 22, 2017 Case Laws Income Tax

Addition on account of excess stock - difference in stock statement submitted with bank and as per books of accounts - No additions
July 21, 2017 Circulars GST

Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period - Circular
July 21, 2017 Case Laws Income Tax

Real income - Addition on account of advances received from customers which have been transmitted to the supplier - final judgement from the courts were pending - If the....
July 21, 2017 Case Laws Income Tax

Assessee has received the compensation in his capacity as a member of the society and not as an agriculturist - The amount received by assessee has to be taxed as......
July 21, 2017 Case Laws VAT and Sales Tax

Levy of turnover tax - inter state sale - PVAT Ac, 2005 - according to the ETO, the petitioner sold the goods in the State of Punjab and that the sales were not......
July 21, 2017 Case Laws Customs

Levy of penalty - It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of......
July 21, 2017 Case Laws Customs

Reassessment of shipping bill - date of let export order permitting loading of goods was relevant to decide the correct rate of duty. - the date on which the actual......
July 21, 2017 Case Laws Customs

Valuation - determination of quantity of edible oil - it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in.....
July 21, 2017 Case Laws Central Excise

Classification of goods - dental plate brushes - Deemed manufacture - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive......
July 21, 2017 Case Laws Central Excise

Refund of accumulated CENVAT credit - the availment of any benefit under a Foreign Trade Policy scheme would not in any way impact upon the entitlement for refund under.....
July 21, 2017 Case Laws Central Excise

CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has....
July 21, 2017 Case Laws Service Tax

Classification of service - Computerized Reservation System (CRS) service - the issue regarding levy of service tax on CRS was not free from doubt and accordingly,......
July 21, 2017 Case Laws Service Tax

CENVAT credit - maintenance of separate records - appellants failed to produce sufficient/substantial evidence in support of their contention that the said phones were......
July 21, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06.10.2007 - exported under claim for duty drawback - it cannot be said that the amending Notification dated 07.12.2008 will have......
July 21, 2017 Case Laws Service Tax

Works contract service - since the works contract was in respect of tunnels for dams/power projects, the same would then be excluded from taxability thereunder in view......
July 21, 2017 Case Laws Service Tax

Classification of service - the earth moving equipment was provided by the appellant to the recipient of services on monthly payment basis - the activity involved in the....
July 21, 2017 Case Laws Service Tax

Fee received for coaching provided for Business English and Personality Development - appellants can not be considered as commercial coaching or training centre. -......
July 20, 2017 News GST

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods
July 20, 2017 Notifications Income Tax

Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - Notification
July 20, 2017 Case Laws Income Tax

Indexation benefit on capital gains u/s.48 - From the plain reading of 3rd proviso section 48 of I.T. Act, government securities are not excluded for indexation benefit.....
July 20, 2017 Case Laws Income Tax

Levy of penalty u/s 271D - The reasons given by the assessee that there is a business exigency in as much he needs to make the payment for purchase of landed properties,....
July 20, 2017 Case Laws VAT and Sales Tax

Released of seized truck - Reasonable interpretation of such provision would be that against the seizure power which could be for indefinite period, unless curtailed by.....
July 20, 2017 Case Laws Customs

It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export......
July 20, 2017 Case Laws Customs

Classification - sandalwood pieces of Tanzania Origin - classified under CTH 121190 or under CTH 44039922/440300? - - the impugned goods would then not be hit by the......
July 20, 2017 Case Laws Customs

Import of printer mechanism falling under the heading 8473.30 of Customs Tariff - the denial by department of notification benefit involving a technical interpretation......
July 20, 2017 Case Laws Central Excise

CENVAT credit - input service distributor - it was alleged that the branch sales office (ISD) has not filed proper returns, showing the distribution of cenvat credit to.....
July 20, 2017 Case Laws Central Excise

Charge on properties - Central Excise authorities have acted without jurisdiction in proceeding against the petitioners in respect of the defaults committed by the......
July 20, 2017 Case Laws Central Excise

Shortage of goods - Clinker & HDPE Bags - appellant claims that the allegation of clearance/removal of Clinker & HDPE Bags clandestinely is vague and presumptive and not....

1 ....32 33 34 353637 38 39 40........ 95

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A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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