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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2501 to 2550 of 4703 Records

1 ....47 48 49 505152 53 54 55........ 95

May 16, 2017 Case Laws Service Tax

CENVAT credit - classification of service at the recipient's end - case of appellant is that once the Department has accepted the service tax paid by GHIAL under Airport....
May 16, 2017 Case Laws Service Tax

The phase “in respect of roads” contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean “for......
May 16, 2017 Case Laws Service Tax

Business Auxiliary Service - activity of arranging finance/loans for various borrowers - amount received by the appellant and recorded in his books accounts as......
May 16, 2017 Case Laws Service Tax

Business Auxiliary Service - money changers business - the relationship between the appellant and the TCIL is that of seller and purchaser and cannot be termed as......
May 16, 2017 Case Laws Central Excise

Cenvat Credit - scope of input service - on the definition of the words “input service” itself, the LNG, to the extent used for production of electricity wheeled out to.....
May 16, 2017 Case Laws Central Excise

CENVAT credit - spring steel bars (SS Bars) - denial on the ground that these items are not purchased from authorized dealers as approved by railways and further these......
May 16, 2017 Case Laws Central Excise

SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI......
May 16, 2017 Case Laws Central Excise

Clearance made against CT-3 provided by the consignee of the goods - demand on the ground that the appellants have not produced the re-warehousing certificate in time -.....
May 16, 2017 Case Laws Income Tax

Non-supply of the certified copies of the order sheet - Revenue directed to supply the copy of entire order sheet on deposit of applicable fee as computed and intimated.....
May 16, 2017 Case Laws Income Tax

Exemption u/s 11 - On enquiry by assessing officer, it was proved that the persons who paid rent of community hall and who paid the corpus donation were same - This is......
May 16, 2017 Case Laws Income Tax

Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business......
May 16, 2017 Case Laws Income Tax

Disallowance of salary paid to relative - excessive and unreasonable expenses - Wife of son of the partner does not fall within the definition of the relative as defined....
May 16, 2017 Case Laws Income Tax

Levy of penalty - defective notice - provisions of section 271AAB are not mandatory -Sub-section (1) of section 271AAB uses the word "may" not "shall". "May" cannot be......
May 16, 2017 Case Laws Income Tax

Disallowance of commission expenses - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed the receipt of commission only for......
May 15, 2017 Case Laws Service Tax

Demand of service tax on transfer charges - transfer of plot is subject to payment of transfer fee - the appellants are liable to be taxed under the category of renting.....
May 15, 2017 Case Laws Service Tax

Renting of immovable property - Assessee is liable to pay service tax in respect of such one time amounts received in respect of lease granted for less than 30 years - AT
May 15, 2017 Case Laws Service Tax

Health and fitness services - There is a very clear distinction between fitness centres or unisex saloons, which provide different types of services to the customers.......
May 15, 2017 Case Laws Central Excise

Refund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical......
May 15, 2017 Case Laws Companies Law

The expression 'Financial Debt' in section 5(8) to mean a debt which is disbursed against the consideration of time value of money. However the framer of the Code has......
May 15, 2017 Case Laws VAT and Sales Tax

Classification of sunglasses - Fastrack brand sunglasses/ sunglasses cannot be said to be “medical device” merely because they are protectives - HC
May 15, 2017 Case Laws Service Tax

Imposition of penalties u/s 77 (2) and 78 of the FA, 1994 - appellant has not been able to justify non-filing of returns with the department or informing the department.....
May 15, 2017 Case Laws Customs

Valuation - second hand machine - Cone Machine - Chocolate Depositing Plant and Lentil Plant - The quantum of redemption fine imposed on BBL and the penalties imposed......
May 15, 2017 Case Laws Central Excise

Levy of penalty - clandestine removal - Appellant was fully aware of the fact that the transaction would be going to be a paper transaction and not real transaction,......
May 15, 2017 Case Laws Central Excise

CENVAT credit - input - bogus registered dealer - No cross examination of the registered dealer was granted to the appellant to reveal the truth - Cenvat Credit cannot......
May 15, 2017 Case Laws Customs

Valuation of exported goods - analysis of departmental laboratory, unless challenged, has to be accepted as true and correct. Since the value/price of the iron ore fines....
May 15, 2017 Case Laws Central Excise

Re-credit of CENVAT credit, reversed earlier - Merely, because the decision is in the form of a letter, it cannot take away the right of appeal from the aggrieved person....
May 15, 2017 Case Laws Income Tax

Taxabilitiy of Undisclosed income found during search - it is but natural that if any concealed income has been found at the time of search and survey, it has to be......
May 15, 2017 Case Laws Income Tax

Rejecting application seeking exemption u/s 80G(5)(vi) - Carrying out the activities outside India - CIT(E) was correct in denying the approval under section 80(G)(vi)......
May 15, 2017 Case Laws Income Tax

Entitlement to challenge the validity of initiation of proceedings u/s 147 in which challenged the validity of order passed u/s 263 - the assessee is always obliged to......
May 15, 2017 Case Laws Income Tax

Capital gains - LTCG or STCG - though the assessee claimed to have converted the asset in to investment in books of accounts, it continued to claim the maintenance......
May 13, 2017 Case Laws Central Excise

SSI exemption - use of Brand Name of another person - assessee had applied for the registration of the brand name RADOJI and not RADO - the respondents have been......
May 13, 2017 Case Laws Central Excise

Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The.....
May 13, 2017 Case Laws Central Excise

Clandestine removal - computer systems and allied products - job-work - demand on the grounds that the appellant had manufactured and cleared computer systems in the......
May 13, 2017 Case Laws Central Excise

Transfer of Cenvat credit from one registered unit to another - units merged and credit accounts of two units also merged, where credit balance of one unit before merger....
May 13, 2017 Case Laws Central Excise

Payment of an amount at the rate of 8% or 10% under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 is not a duty, not a tax and hence cannot be deducted from the price of....
May 13, 2017 Case Laws Central Excise

Clandestine manufacture and removal - manufacture of of automatic data processing machines - it was alleged that IDS had manufactured and cleared computer systems......
May 13, 2017 Case Laws Customs

Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the......
May 13, 2017 Case Laws VAT and Sales Tax

Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of 'Appy Fizz' the product does not undergo aeration or carbonation; the product is thermally....
May 13, 2017 Case Laws Indian Laws

Bouncing of cheques - It is clear that the complainant itself was aware that the accounts had been frozen in terms of directions by some statutory authority. In these......
May 13, 2017 Case Laws Income Tax

Income earned from the shopping center -It was for the appellant to produce sufficient material on record to show that its entire income or substantial income was from......
May 13, 2017 Case Laws Income Tax

Taxability - no profit element has been included in the expenses reimbursed - amount received by the assessee on account of reimbursement which has been received over......
May 13, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition u/s 68 - opportunities were provided by the AO to the assessee to substantiate its claim and to disprove the contention of the......
May 13, 2017 Case Laws Central Excise

100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2......
May 13, 2017 Case Laws Central Excise

Deemed manufacture - fixation of MRP on specified goods - Telemarketing of products by TV advertising - appellants were in ignorance of schedule Third to the Central......
May 12, 2017 Case Laws Service Tax

When the appellant is a Govt. corporation, who paid entire tax demand (through may be some interest still remains payable as it was not quantified by the Revenue),......
May 12, 2017 Case Laws Service Tax

CENVAT credit - credit availed on the strength of debit notes - nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of......
May 12, 2017 Case Laws Service Tax

Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008......
May 12, 2017 Case Laws Service Tax

CENVAT credit - inputs - furniture used in the office of the appellant premises - since the goods used for rendering services from the office, credit of excise duty duty....
May 12, 2017 Case Laws Central Excise

Refund claim - accumulated cenvat credit lying untilised - deemed export - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer......
May 12, 2017 Case Laws Central Excise

SSI exemption - job-work - the raw material supplier (appellants) cannot be saddled with the duty liability to pay Central Excise Duty or with penalty. - AT

1 ....47 48 49 505152 53 54 55........ 95

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