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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3551 to 3600 of 4703 Records

1 ....68 69 70 717273 74 75 76........ 95

March 16, 2017 Case Laws Customs

Valuation - transaction value was enhanced on the basis of certain alleged emails of third party - under-valuation must be established through proper methods under the......
March 16, 2017 Case Laws Customs

DFIA benefits - validity of transfer of DFIA issued under SION E-5 (Biscuits) - There is no actual user condition in existence prior to the issue of PN 84 - There is no.....
March 16, 2017 Case Laws Customs

Exemption from Cost Recovery Charges - The denial of exemption to the appellant on the ground that the due application was not filed in time and the matter was not......
March 16, 2017 Case Laws VAT and Sales Tax

Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite......
March 16, 2017 Case Laws Indian Laws

Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious......
March 16, 2017 Case Laws Indian Laws

Co-operative Bank jurisdiction to invoke the provisions of SARFAESI Act, 2002 - load was taken by the father who has died - the petitioner, who has approached this......
March 15, 2017 Circulars Central Excise

“Saree” which has undergone further processing such as embroidery, stitching of lace and tikki etc. and stitched with two or more kinds of fabrics will be classifiable......
March 15, 2017 Case Laws Service Tax

The appellant is eligible for abated rate of duty in terms of N/N. 1/2006-ST as they reversed the entire Cenvat credit availed during the material time along with......
March 15, 2017 Case Laws Service Tax

100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the......
March 15, 2017 Case Laws Service Tax

Imposition of penalty u/s 78 - delay in payment of tax - Financial hardship cannot be pleaded against penal action when the tax collected is not remitted to the......
March 15, 2017 Case Laws Service Tax

Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of......
March 15, 2017 Case Laws Service Tax

Cleaning service rendered to railways, diesel locomotives, railway station premises, general manager's office, Airport Authority of India and certain colleges and......
March 15, 2017 Case Laws Service Tax

Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand......
March 15, 2017 Case Laws Service Tax

Imposition of penalty u/s 78 of FA, 1994 - mere failure to take registration or mere non-filing of returns cannot be considered as suppression of facts - penalty waived.....
March 15, 2017 Case Laws Service Tax

CENVAT credit - credit was availed on input service on the strength of debit notes, letters, bills, vouchers and other documents issued by service providers - The......
March 15, 2017 Case Laws Central Excise

Valuation - The royalty charges paid in respect of technical knowhow would be includible in the cost, irrespective of the fact that the same are paid at the time of sale....
March 15, 2017 Case Laws Central Excise

Waiver of interest and penalty - seeking of waiver on the ground that duty was paid prior to issuance of SCN - Since the goods were cleared clandestinely the......
March 15, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce.....
March 15, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - merely because units set up by the family members, by clubbing of clearance, we would be doing great disservice to the spirit of....
March 15, 2017 Case Laws Central Excise

Inter unit transfer - clandestine removal or not - the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and.....
March 15, 2017 Case Laws Central Excise

SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year,......
March 15, 2017 Case Laws Central Excise

CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal and proper - AT
March 15, 2017 Case Laws Customs

Penalties u/s 112 (a) of CA, 1962 on CHA - at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the.....
March 15, 2017 Case Laws Customs

Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of....
March 15, 2017 Case Laws Customs

Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there.....
March 15, 2017 Case Laws Customs

although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was.....
March 15, 2017 Case Laws Customs

Import of drawings and designs specifications - The appellant have already discharged the Service Tax on the said receipt of drawings - there was no further requirement.....
March 15, 2017 Case Laws VAT and Sales Tax

Reversal of ITC u/s 19(16) of the TNVAT Act, 2006 - verification of web report of buyer and seller as per Annexure-I revealed that the Assessee had claimed certain......
March 15, 2017 Case Laws VAT and Sales Tax

Recovery of tax dues by coercion - Unless the liability attains finality through legal process, i.e. except through procedure established by law, the respondents have......
March 15, 2017 Case Laws Income Tax

TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had.....
March 15, 2017 Case Laws Income Tax

Exemption u/s 11 - Jaipur National University (JNU) doesn’t qualify as a specified person u/s 13(3) - Accordingly, the contribution to JNU will qualify as due......
March 15, 2017 Case Laws Income Tax

TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two......
March 15, 2017 Case Laws Income Tax

Charging of interest u/s.234C - Interest for deferment of advance tax - whether to charge interest u/s.234C only on the income disclosed in the return of income filed......
March 15, 2017 Case Laws Income Tax

Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact.....
March 14, 2017 Case Laws Service Tax

CENVAT credit - capital goods - dumpers and tippers falling under chapter 87 are not eligible for credit - However, dumpers and tippers where supplier has classified......
March 14, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06/10/2007 - GTA services - the export invoice itself contains various details like nature of cargo, lorry and container details......
March 14, 2017 Case Laws Service Tax

Entitlement to interest on delayed refund - refund claim has not arisen consequential to any appellate order. The appellate order only decides the correctness of the......
March 14, 2017 Case Laws Service Tax

CENVAT credit - input services - investment cannot be classified as an activity and therefore separate accounts need not be maintained for such activities indulged by......
March 14, 2017 Case Laws Service Tax

GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the......
March 14, 2017 Case Laws Service Tax

CENVAT credit - input services written off - Rule 3(5B) of CENVAT Credit Rules, 2004 reveals that it is directed against the input or capital goods and not applicable to....
March 14, 2017 Case Laws Service Tax

Charitable trust - Validity of subsequent SCN invoking the extended period - deliberate defiance and the intention to avoid and evade the taxes were noticed - extended......
March 14, 2017 Case Laws Service Tax

Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of......
March 14, 2017 Case Laws Central Excise

100% EOU - breach of principles of natural justice - In one single notice, a choice of three dates of hearing has been given - It is not permissible for the adjudicating....
March 14, 2017 Case Laws Central Excise

CENVAT credit - the provider of output service had accumulated Cenvat Credit, which has been transferred to a manufacturer of final products for utilisation in their......
March 14, 2017 Case Laws Central Excise

Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of......
March 14, 2017 Case Laws Central Excise

Valuation - job-work - The reduction from such costing of higher burning loss to the extent of 11% and treating the same as assessable value for discharge of duty......
March 14, 2017 Case Laws Central Excise

CENVAT credit - The availment of dual benefit of CENVAT Credit as well as income tax benefit on the inputs could be a critera for determination of income tax liability,.....
March 14, 2017 Case Laws Central Excise

CENVAT credit - change of name of manufacturer - all the five (5) disputed invoices have been issued within 05.03.2008 which is prior to change in name since the change.....
March 14, 2017 Case Laws Central Excise

Reversal of cenvat credit - spent sulphuric acid is cleared with end-use requirement of N/N. 6/2002-CE - spent sulphuric acid not being final product, the appellant......
March 14, 2017 Case Laws Central Excise

Job-work - benefit of N/N. 214/96 and N/N. 84/95-CE cannot be extended to the appellant as the requisite undertakings have not been given by the appellant - These......

1 ....68 69 70 717273 74 75 76........ 95

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

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

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number