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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4101 to 4150 of 4703 Records

1 ....79 80 81 828384 85 86 87........ 95

February 10, 2017 Case Laws Service Tax

Levy of penalty for late filing of return - It is not disputed that appellant had filed returns along with the late fee and also paid the service tax along with interest....
February 10, 2017 Case Laws Service Tax

CENVAT credit - input services - Labor charges for drinking water and cleaning at Lorry Yard - Maintenance of cycle stand - erection of Cycle shed - Insulation works at.....
February 10, 2017 Case Laws Service Tax

CENVAT Credit - inputs - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed -......
February 10, 2017 Case Laws Central Excise

Levy of penalty for Double availment of Cenvat credit - willfully suppression of fact with an intent to evade duty - onus of taking credit correctly has been put on the.....
February 10, 2017 Case Laws Central Excise

Zinc Sulphate, Ferrous Sulphate and Magnesium Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals are fertilizer - benefit of exemption allowed - AT
February 10, 2017 Case Laws Central Excise

Refund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made....
February 10, 2017 Case Laws Central Excise

Valuation - fabrication and mounting of LPG tanker on the chassis - in terms of the notification, the value of running gear is not includible in the value of motor......
February 10, 2017 Case Laws Customs

Non-fulfillment of export obligation - Diversion of imported polyester staple fibres under DEEC scheme - the import duty has to be paid inevitably by the importer.......
February 10, 2017 Case Laws VAT and Sales Tax

Imposition of penalty - Deemed assessment u/s 22(2) of the TNVAT Act, 2006 - whether the impugned notice is premature and is liable to be set aside? - Held Yes - HC
February 10, 2017 Case Laws Indian Laws

Offence under Section 138 NI Act - Cheque bounce - The accused also did not explain as to why the cheque allegedly given to Manoj Kumar was, firstly, given in blank i.e.....
February 9, 2017 Case Laws Income Tax

MAT - Book adjustment u/s 115JB - marked–to–market loss on stock in trade cannot be considered as unascertained liability Explanation 1(c) to section 115JB makes it......
February 9, 2017 Case Laws Income Tax

Since the process carried out by the assessee of slitting the Rolls and printing thereon has been held by the Tribunal to be a manufacturing process in the case of......
February 9, 2017 Case Laws Income Tax

Unexplained investment - Once the assessee demonstrates the sources clearly, there is no room for other views. There may be some delay in making the payment but the......
February 9, 2017 Case Laws Income Tax

Disallowance of Payment of on-money for purchase of land - It is misconceived idea to charge payment of ‘on money’ to the shareholders of the company, in which company......
February 9, 2017 Case Laws Income Tax

Entitlement to deduction of interest/service charges paid on funds raised to subscribe to the rights issue and for retaining control of 28% of its holding - Since this......
February 9, 2017 Case Laws Income Tax

Order of attachment of the property - permissible for the Tax Recovery Officer to sell the property in question for the dues of the original assessee - order of......
February 9, 2017 Case Laws Service Tax

Charitable institution - Business Auxiliary services - commission agency - The appellant was not a commercial concern before 30.04.2006 under the law - demand set aside - AT
February 9, 2017 Case Laws Central Excise

Whether an adjudication order can, in the manner natural to protozoa, split into two? - The Commissioner who issued the order in 2005 was well aware of the existence of.....
February 9, 2017 Case Laws Central Excise

Classification of manufactured product - Shapes and Sections - these goods cannot be considered as prepared for use in structurals. Consequently, they merit......
February 9, 2017 Case Laws Central Excise

Valuation - whether transportation charges paid by the appellant for clearances of their final product and subsequently taken reimbursement from the customers is......
February 9, 2017 Case Laws Central Excise

Valuation - sale price charged to oil marketing companies - In absence of any evidence to show that the buyer and seller were mutually interested to make gain at the......
February 9, 2017 Case Laws Central Excise

Valuation - There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has.....
February 9, 2017 Case Laws Central Excise

CENVAT credit - Unhooked hanger imported and used for hooking the same was input since only upon hooking, the hanger becomes a complete hanger - credit allowed - AT
February 9, 2017 Case Laws Customs

Non-production of Homologation certificate of the imported cars - since the car is used by the company in India and there is no commercial consideration attached or......
February 9, 2017 Case Laws Customs

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There....
February 9, 2017 Case Laws Customs

EPCG Scheme - import of Magnetic Mixers/agitators with mixing head, drive unit and accessories in SKD position - there was no bar on importing the individual components.....
February 9, 2017 Case Laws VAT and Sales Tax

Levy of entry tax - entry / import of Tractors into the State of Gujarat - State cannot levy / charge Entry Tax on Tractors beyond Value Added Tax under the VAT Act i.e. beyond 5% - HC
February 8, 2017 Case Laws Income Tax

Reopening of assessment on the basis of perusal of the balance sheets - Re-appreciating the very same material on facts ad-infintum lays the Revenue open to the charge......
February 8, 2017 Case Laws Income Tax

Allowance of deduction the expenses - when executives are employed and the infrastructure is ready to commence business, it can be said that the business has been set up....
February 8, 2017 Case Laws Income Tax

Reopening of assessment - while issuing notice, the subsequent Assessing Officer did consider the material which was already on the record, which was considered by the......
February 8, 2017 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - this is not a fit case for levy of 300% penalty. Therefore, we direct the assessing officer to levy minimum penalty i.e. 100% of the......
February 8, 2017 Case Laws Income Tax

Entrance fee received from members - since the amount was in the nature of deposits, i.e., capital receipts, in the hands of the assessee, the forfeiture of the same......
February 8, 2017 Case Laws Income Tax

Undisclosed current asset - the impugned addition was part of gross receipt and as shown income in the profit and loss account, thus, it can not become an addition again....
February 8, 2017 Case Laws Income Tax

TDS - non availability of PAN - @ 20% OR 10% - Since the mistake of quoting wrong PAN has been rectified in the revised TDS return filed by the assessee which has been......
February 8, 2017 Case Laws Income Tax

Estimation of cost of construction - Adopting State PWD rate for construction may be preferable rather than Central PWD rate - AT
February 8, 2017 Case Laws Income Tax

Exemption claimed u/s 10(10)(i)- arrear of gratuity received from the State Government after retirement - assessee to be entitled to exemption u/s 10(10)(i) in respect......
February 8, 2017 Case Laws Service Tax

Rejection of VCES declaration - clerical error - the appellant had failed to consider the amount of APMC contract in VCES declaration, no benefit in respect of said duty....
February 8, 2017 Case Laws Service Tax

CENVAT credit - all these insurance policies which have been taken by appellant are connected with the activity of the appellant i.e. manufacturing of Hot Iron and......
February 8, 2017 Case Laws Central Excise

Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of.....
February 8, 2017 Case Laws Central Excise

Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export....
February 8, 2017 Case Laws Central Excise

Valuation - physician samples manufactured and supplied either on loan license basis or on job-work basis - irrespective it is physician samples, the valuation shall be.....
February 8, 2017 Case Laws Central Excise

Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the....
February 8, 2017 Case Laws Central Excise

Valuation - the notional interest of the advance which is not only against the appellants manufactured goods but also towards other bought out items and service of the......
February 8, 2017 Case Laws Central Excise

The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of......
February 8, 2017 Case Laws Central Excise

Refund claim - cenvat credit - Rule 5 read with N/N. 11/2002-CE(NT) dated 1-3-2002 - Commissioner (Appeals) had no jurisdiction to question the appellant that why credit....
February 8, 2017 Case Laws Central Excise

Cenvat credit Rules 2002 permitting carry forward of the unutilised Cenvat credit remained in the hands of the amalgamating company to be utilized by the amalgamated......
February 8, 2017 Case Laws Customs

EPCG Scheme - breach of condition of EPCG - import of Rolls Royce Ghost model car - If the vehicle has been imported, there is nothing that could be enforced as far as......
February 8, 2017 Case Laws Customs

Import of cosmetics - Loomy Tunes Room Air Fresheners - The Commissioner of Customs has no power to waive the conditions subject to which such cosmetic products can be......
February 8, 2017 Case Laws Customs

Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even......
February 8, 2017 Case Laws Customs

Denial of exemption on the ground that the re-imported goods is not the same goods which were exported by the appellant - However, the goods contain two stickers and one....

1 ....79 80 81 828384 85 86 87........ 95

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