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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3051 to 3100 of 4703 Records

1 ....58 59 60 616263 64 65 66........ 95

April 12, 2017 Case Laws Service Tax

Classification of service - CHA services or C&F services - Demand of tax under reverse charge mechanism - CHA invoice shows the nomenclature “Clearing and Forwarding......
April 12, 2017 Case Laws Central Excise

Even though the demand was confirmed for the extended period which was accepted by the appellant that alone is not the reason for imposing penalty u/s 11AC. Penalty u/s.....
April 12, 2017 Case Laws Central Excise

Valuation - service for sold out machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable......
April 12, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - case of respondent-assessee is that at the stage of payment of refund, which is already sanctioned, the issue of unjust enrichment is.....
April 12, 2017 Case Laws Central Excise

SSI exemption - interconnected units - The constitution of the two firms are different. DMGP is a Private Limited Company whereas DDIL is a Limited Company and hence......
April 12, 2017 Case Laws Customs

Levy of anti dumping duty on low ash metallurgical coke when imported from specified countries - injury to domestic industry - there is no basis in the submission, that.....
April 12, 2017 Case Laws Customs

Jurisdiction of the Officers of Directorate of Revenue Intelligence (DRI) - operation of the judgment in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT].....
April 12, 2017 Case Laws Customs

Overvaluation of export goods - claim of duty drawback - When Customs was made to believe on the basis of fraudulent documents and defrauded, ulterior motive and......
April 12, 2017 Case Laws Income Tax

Levy of penalty u/s 271 (1)(c) - Effect of amendment to clause 3 (iii) and Explanation 4 to section 271(1)(c) - SC confirmed the order of HC imposing penalty wherein it.....
April 12, 2017 Case Laws Income Tax

The expenses like auditor fees , ROC fee and other expenses etc. which are incurred by the assesseee company to carry out and meet legal and statutory compliances has to....
April 12, 2017 Case Laws Income Tax

Transfer - Capital Gains - the transfer of 78% of the undivided right of the land took place in the previous year relevant to assessment year 1997-98. Thus the related......
April 12, 2017 Case Laws Income Tax

The interest income earned by the assessee from mobilization advance to contractor Railway Vikash Nigam Ltd., is rightly treated by the assessee as capital receipt which....
April 11, 2017 Articles GST

All assesses / dealers who are already registered under existing central excise/service tax/ vat laws - What will happen when turnover is not exceeding ₹ 20 Lakhs.....
April 11, 2017 Case Laws VAT and Sales Tax

The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory - HC
April 11, 2017 Case Laws Service Tax

Constitutional validity of circular No.180/06/2014-ST - authorized money changers and money transfer agents - The essential argument is that the services rendered by the....
April 11, 2017 Case Laws Service Tax

Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC
April 11, 2017 Case Laws Service Tax

Business Auxiliary Service - procurement of goods - appellant argued that in the instant case, the value on which service tax has been demanded is the same value at......
April 11, 2017 Case Laws Service Tax

Cenvat credit - credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category......
April 11, 2017 Case Laws Central Excise

Valuation - includibility - bought out items and other manufacturing activity carried out at the site - The said activity of erection and installation, is not amount to.....
April 11, 2017 Case Laws Central Excise

Valuation - repellent bottle supplied for free along with the machine - assessment is to be being on the basis of assessment of the combipack and the LVD supplied free......
April 11, 2017 Case Laws Central Excise

Manufacture - blending of MS/HSD with MFA to make branded MS/HSD which sell at a premium only improves the quality of the product, and this process, would not amount to.....
April 11, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust......
April 11, 2017 Case Laws Central Excise

Refund claim - duty paid under protest - revenue cannot create a particular period in case where duty is paid under protest - refund filed by the respondent is not time.....
April 11, 2017 Case Laws Central Excise

CENVAT credit - whether the Cenvat Credit in respect of input service viz. (i) house keeping and gardening (ii) Nurses & Ayaa Services engaged in creche used by the......
April 11, 2017 Case Laws Customs

Benefit of N/N. 21/2002-Cus - import of coal - In absence of the certificate of CASCO regarding the ash content, it was necessary to get the sample tested in view of the....
April 11, 2017 Case Laws Customs

Valuation - A re-determination for the purpose of establishing eligibility of export incentive does not stand on the same footing as an assessment which is a statutory......
April 11, 2017 Case Laws Customs

The export of infringed copyright books has not been prohibited either under the Customs Law or under the Indian Copyright Act. Therefore, in the absence of any......
April 11, 2017 Case Laws Customs

If it is permissible to issue a licence at a later date after the import of the goods, the custom authorities cannot take any action holding that the goods are......
April 11, 2017 Case Laws Customs

Amendment in shipping bill - the shipping bills have been filed between 26.10.2006 and 12.12.2006 and the request for amendment was made on 15.09.2007. Hence, the......
April 11, 2017 Case Laws Money Laundering

Offence under money laundering - PMLA - The proceeds of crime may be acquired by another person who commits one of the scheduled offences, and the person charged with......
April 11, 2017 Case Laws Income Tax

Initiation of the re-assessment proceedings by issuance of notice u/s 148, without recording a finding that the escapement of income is due to the failure of the......
April 11, 2017 Case Laws Income Tax

TPA - Addition in respect of ALP in respect of receivables due from AEs - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a....
April 11, 2017 Case Laws Income Tax

Incentive in the form of subsidy cannot be considered as a payment directly or indirectly to meet any portion of the actual cost and thus it falls outside the ambit of......
April 10, 2017 Case Laws Income Tax

Disallowance u/s 40A(3) - AO opined that banker’s cheques were not covered in any of the provisions of Rule 6DD of the Income Tax Rules as they were the account payee......
April 10, 2017 Case Laws Income Tax

Denying benefit u/s 10(23)(iiib) - the department has merely filed appeal for the sake of filing, otherwise it has also not placed any document on record which can......
April 10, 2017 Case Laws Income Tax

Addition on account of difference in the closing stock valuation as per section 145A on accounting of non-inclusion of Special Additional Duty (SAD) - It is not......
April 10, 2017 Case Laws Income Tax

Wrong figure of disallowance under partnership remuneration - revenue cannot take undue advantage of the ignorance of the assessee or genuine mistake committed by the......
April 10, 2017 Case Laws Income Tax

Forex losses are business losses and related to pre search period - allowed to be set off u/s 70(1) with the income surrendered during search - AT
April 10, 2017 Case Laws Income Tax

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not......
April 10, 2017 Case Laws Income Tax

Share trading loss - business loss OR speculation loss - the funds deployed in the business of granting loans and advances by the Assessee was more over a number of AYs.....
April 10, 2017 Case Laws Income Tax

Depreciation on plant machinery installed at customer's site free of cost - AO’s objection was that since the equipments in question had not been installed at the......
April 10, 2017 Case Laws Income Tax

MAT computation - inclusion of share of long term capital gain earned by a partnership firm - Assessing Officer directed to exclude share income from partnership firm......
April 10, 2017 Case Laws Service Tax

Value of taxable services - expression ‘gross amount charged’ in Section 67 of Finance Act, 1994 is limited to the consideration taxed in the impugned order because the.....
April 10, 2017 Case Laws Central Excise

When there is no provision of law which provides for production of documents as stipulated by the Tribunal while dismissing the appeals, the Tribunal is not justified in....
April 10, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be......
April 10, 2017 Case Laws Central Excise

Clandestine removal - Preponderance of probability is in favor of Revenue when appellants failed to come out with clean hands. Although appellant tried that......
April 10, 2017 Case Laws Central Excise

CENVAT credit - applying the first principle of law, scrap generated not being exempted goods manufactured, that is totally ruled out from scope of application of Rule 6....
April 10, 2017 Case Laws Central Excise

Filter Cake emanated from the affluent plant - excisability / marketability - Revenue thereby failed to discharge its burden of proof demonstrating that the Filter Cake.....
April 10, 2017 Case Laws Central Excise

Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in.....
April 10, 2017 Case Laws Customs

Prohibited goods - import of old and used furniture, not more than 10 years old - furniture would fall under the category of capital goods used for providing services -.....

1 ....58 59 60 616263 64 65 66........ 95

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F: interest lability on ITC when payment to supplier is made after 180 days

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