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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2951 to 3000 of 6256 Records

1 ....56 57 58 596061 62 63 64........ 126

August 4, 2018 Case Laws Service Tax

Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”
August 4, 2018 Case Laws Service Tax

Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association (WMA)....
August 4, 2018 Case Laws Central Excise

Manufacture - Conversion of pure platinum to colloidal platinum catalyst - The name, character and use of the raw material (metallic platinum) thus, changes by its......
August 4, 2018 Case Laws Central Excise

Manufacture - the process of conversion of spent platinum catalyst into regenerated platinum catalyst cannot be considered as a process resulting in emergence of a new......
August 4, 2018 Case Laws Central Excise

CENVAT Credit - availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed.
August 4, 2018 Case Laws VAT and Sales Tax

Liability of tax - replacement during warranty period - The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant......
August 4, 2018 Notifications Customs

Seeks to further amend notification No. 50/2017-customs dated 30th June 2017, to give effect to serial number 14A and the second proviso to the notification from the......
August 3, 2018 Case Laws GST

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to......
August 3, 2018 Case Laws Income Tax

Reopening of assessment - bogus expenditure - There is nothing to show that the entities to whom payments were made (by the assessee) were fictitious; in fact TDS......
August 3, 2018 Case Laws Income Tax

Funds received in the form of share premium - additions u/s 56(2)(viib) r.w.s. 68 - Clause (viib) of Section 56(2) is triggered at the stage of computation of income......
August 3, 2018 Case Laws Income Tax

Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would.....
August 3, 2018 Case Laws Income Tax

Claim u/s 80G - charitable purpose - We do not see any charitable purpose in the application of the funds and we also notice that the trust had no control over the funds....
August 3, 2018 Case Laws Income Tax

Entitled to exemption u/s 11 and also u/s 10(23C)(vi) - assessee had collected huge extra consideration over and above the official fee - receipt of capitation fee -......
August 3, 2018 Case Laws Customs

Jurisdiction - SEZ unit - power of the Development Commissioner - Petitioner had made false declaration to procure wrong GSP certification. They were beneficiaries of......
August 3, 2018 Case Laws Customs

Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of.....
August 3, 2018 Case Laws Customs

Double benefit of DFIA Scheme availed - As per the conditions, the importer is duty bound to execute a bond binding himself to use the imported materials in his factory.....
August 3, 2018 Case Laws Service Tax

Cenvat credit while availing benefit of abatement - Benefit of N/N. 1/2006-ST dated 01.03.2006 - merely in some of the contract the appellant had availed the cenvat......
August 3, 2018 Case Laws Service Tax

Composite service or not - Contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - In the instance case the amounts recovered under......
August 3, 2018 Case Laws Service Tax

Supply of manpower and agency service - partial reverse charge mechanism - Non-payment of 75% of service tax applicable on invoice value - payment of 100% taxable......
August 3, 2018 Case Laws Service Tax

Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to......
August 3, 2018 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - No relief to the assessee from any superior authority be it......
August 3, 2018 Case Laws Service Tax

Valuation - inclusion of certain materials used in the execution of the contract of service - SC dismissed the appeal against the order of tribunal confirming the demand....
August 3, 2018 Case Laws Service Tax

Service of repairing of footwear - sale or service? - Tribunal confirmed the demand of service tax by holding that such activity cannot be considered purely as sale of......
August 3, 2018 Case Laws Central Excise

Waiver of Interest - Recovery of Excise Duty - BIFR Scheme - Under the garb of rehabilitating the petitioner company, the second respondent cannot be deprived of their......
August 3, 2018 Case Laws Central Excise

Method of Valuation - job-work - Scope of Rule 10A - the condition precedent, i.e supply of raw material by the principal to the other manufacturer, job worker is not......
August 3, 2018 Case Laws Central Excise

Reversal of cenvat credit - Revenue has itself treated the bio manure as a byproduct which arises during the course of manufacture of sugar and molasses. If that be so......
August 3, 2018 Case Laws Central Excise

Service of Order - in the absence of the disclosure in the report of the Deputy Commissioner about the address at which the impugned order was affixed, the impugned......
August 3, 2018 Case Laws Central Excise

Benefit of exemption - N/N. 64/95 - Even though the goods cleared may be tractors, the same have been put to use by SHAR for the purpose of launching projects. The said.....
August 3, 2018 Case Laws VAT and Sales Tax

Classification - If an entry has been interpreted consistently in a particular manner for several assessment years ordinarily it would not be permissible for the revenue....
August 2, 2018 Circulars DGFT

Issue of RCMS - Services allotted to Services Export Promotion Council (SEPC)
August 2, 2018 News Indian Laws

The Insolvency and Bankruptcy Code (Second Amendment) Bill, 2018 - As passed by Loksabha
August 2, 2018 Case Laws GST

Levy of GST on supply of free services - Tickets distributed on complimentary basis - entire petition is based on the newspaper published in the local newspaper about......
August 2, 2018 Case Laws Income Tax

Capital gain - transfer of land within the meaning of Section 2(47)(v) - As no transfer of the said land had taken place under the Development Agreement, the occasion to....
August 2, 2018 Case Laws Income Tax

Deduction u/s 43B / 36(1) - At least with respect to the employee's contributions, which the employer deducts from the salary of the employees, if it is not remitted......
August 2, 2018 Case Laws Income Tax

Disallowance u/s 43B - deduction of certain expenditure only after actual payments - With regard to interest paid to HDFC Bank, in our view, HDFC Bank is not public......
August 2, 2018 Case Laws Income Tax

Deduction U/s 80P - principles of mutuality - identity between contributor and participant - AO directed to verifying as to the rights, roles , entitlements , duties and....
August 2, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - bonafide mistake - failure to voluntarily add back provision of gratuity in the computation of income - the fault of Chartered Accountant cannot.....
August 2, 2018 Case Laws Income Tax

Penalty u/s 271D or 271E - assessee has accepted loan/deposit from sister concern through journal entries i.e., otherwise then account payee cheque /draft thereby......
August 2, 2018 Case Laws Income Tax

Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from......
August 2, 2018 Case Laws Customs

Renewal of CHA License - The non renewal and revocation are two separate things under two distinct provisions of the Regulation, question of appellant to have been vexed....
August 2, 2018 Case Laws Service Tax

Health club and fitness centre - whether the treatment given by the ayurvedic centres run by these resorts would come under therapeutic massages, etc.? - Held Yes - all.....
August 2, 2018 Case Laws Service Tax

Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected.....
August 2, 2018 Case Laws Service Tax

CENVAT Credit - most of the equipments or appliances to be used in the office cannot be said to be used in providing output services - credit denied on these items, except few.
August 2, 2018 Case Laws Service Tax

The law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly,......
August 2, 2018 Case Laws Service Tax

Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t......
August 2, 2018 Case Laws Service Tax

Commercial training or coaching Services - imparting education in courses - Providing Diploma - Mere approval in their favour by any such government university for......
August 2, 2018 Case Laws Service Tax

Renting of Immovable Property Service - there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation.
August 2, 2018 Case Laws Central Excise

Non-speaking order - Though the appellant have placed various correspondences to show that there is no suppression of fact but instead of dealing with those material,......
August 2, 2018 Case Laws Central Excise

Supply of Yarn to Handloom Societies - No end use condition can be self introduced in the notification - the fact of actual use of the yarn will not effect the......
August 2, 2018 Case Laws Central Excise

Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand confirmed invoking extended period of limitation.

1 ....56 57 58 596061 62 63 64........ 126

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