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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3151 to 3200 of 6256 Records

1 ....60 61 62 636465 66 67 68........ 126

July 21, 2018 Case Laws GST

Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - The services provided by Esprit India to its associate concern in Hong Kong......
July 21, 2018 Case Laws GST

Rates of GST - Unit container - goods in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE....
July 21, 2018 Case Laws GST

The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of.....
July 21, 2018 Case Laws GST

Classification of supply - Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods? - to be taxed as supply of services only.
July 21, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the prescribed time - The explanation offered by the assessee would......
July 21, 2018 Case Laws Customs

Valuation of imported goods - Ball Valves - The transaction value has not been rejected by the Lower Authority by production of any positive evidences and the value......
July 21, 2018 Case Laws Customs

Duty Drawback - assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported....
July 21, 2018 Case Laws Customs

Valuation - rejection of transaction value - Comparable goods - import of Zinc Plate from Bangladesh of irregular Shapes and Sizes - London Metal Exchange (LME) Bulletin....
July 21, 2018 Case Laws Service Tax

Registrar and Share Transfer Agents Service - Such amounts were reimbursed to the appellant on actuals. The appellant has raised separate invoices without markup for......
July 21, 2018 Case Laws Service Tax

Business Support Services - stock broker services - arrangement for the VPN - this is a cost sharing arrangement and not in the form of a service provider-service......
July 21, 2018 Case Laws Service Tax

Valuation - the consideration received by the appellant from their buyer on account of sale of parking space is a part and parcel of the services falling under the......
July 21, 2018 Case Laws Central Excise

CESTAT has been repeatedly passing remand orders virtually abdicating its responsibility as an Appellate Court. This trend is unhealthy given that it is the final Court.....
July 21, 2018 Case Laws Central Excise

Classification of goods - wastage, firewood, mango wood - the remnants of the logs which has undergone an activity of peeling for purpose of manufacturing ply wood......
July 20, 2018 Case Laws Income Tax

Denial the benefit under Section 80P(2) - The position of these assesses as co-operative societies being clear they cannot be construed as co-operative banks.
July 20, 2018 Case Laws Income Tax

Assessment of foreign company - in the working out of the order of the Tribunal results in the returned income being varied, then the procedure of passing a draft......
July 20, 2018 Case Laws Income Tax

Accrual of income - Nature of Lease – Finance by hire purchase lease – classification as per Accounting Standard 19 (AS-19) - the question has to be seen from the terms.....
July 20, 2018 Case Laws Customs

Levy of penalty on courier agency - The enhancement of value is due to suppression of the fact related to the contract of licence. Since this fact was not known to the......
July 20, 2018 Case Laws Service Tax

CENVAT Credit - whether the appellants (general insurance company) would be eligible for availing credit on tax paid on repair service provided by Authorized Service......
July 20, 2018 Case Laws Service Tax

CENVAT Credit - input service - “success fee” payable against the sale of Certified Emission Reduction - whether the appellants are entitled to service tax credit on......
July 20, 2018 Case Laws Service Tax

Booking of passage for travel by air - Air Travel Agent - Whether the service provider who has discharged his service tax liability as provided under Sub-rule 7 of Rule.....
July 20, 2018 Case Laws Central Excise

Adjustment of amount of service tax paid against the demand of Central Excise duty - taxability of developing charges received for moulds - While demanding Central......
July 20, 2018 Case Laws Central Excise

Excisability/marketability - Cream mix - intermediate goods - cream was prepared to be used in making of cream biscuits - The goods which are called ‘cream mix’ by......
July 20, 2018 Case Laws Central Excise

Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo......
July 20, 2018 Case Laws Central Excise

CENVAT Credit - ‘legal services’ availed by the appellant for defence of suit filed against the Chief Executive of the appellant-company - credit cannot be denied.
July 19, 2018 Case Laws GST

Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite....
July 19, 2018 Circulars Customs

Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks
July 19, 2018 Circulars Customs

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for......
July 19, 2018 Case Laws GST

Detention and seizure of goods violation of Rule 138 - e-way bill- declaration uploaded was subsequent to the detention of the vehicle - This would not absolve the......
July 19, 2018 Case Laws Income Tax

TDS u/s 195 - payments of transponder fees by the Appellant to MEASAT Satellite Systems Snd. Bhd, Malaysia ('MEASAT') - we are not sitting in judgement on the......
July 19, 2018 Case Laws Customs

Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be......
July 19, 2018 Case Laws Service Tax

Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as......
July 19, 2018 Case Laws Service Tax

Confirmation of demand of the Service Tax, which has already been discharged by the exchange on whose behalf the appellant had collected those charges and remitted to......
July 19, 2018 Case Laws Service Tax

Supplying bed rolls to the Indian Railways - The services provided by the respondent has rightly been held to be service provided by him to the Railways and not to the......
July 19, 2018 Case Laws Service Tax

CENVAT Credit - common input services used for providing taxable as well as exempt services - Where the assesse has categorically by way of intimation opted for option......
July 19, 2018 Case Laws Service Tax

GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple......
July 19, 2018 Case Laws Service Tax

Diagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - It is the appellant who shall be......
July 19, 2018 Case Laws Service Tax

Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery......
July 19, 2018 Case Laws Service Tax

Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.
July 19, 2018 Case Laws Service Tax

Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.
July 19, 2018 Case Laws Central Excise

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000
July 18, 2018 Case Laws GST

Non-filing of part B of E-way bill - Inter and Intra State Supply of Goods or Services - Rule 138 and Section 68 of Central Goods and Service Tax Act, 2017 and M. P.......
July 18, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 18, 2018 Case Laws Income Tax

Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the.....
July 18, 2018 Case Laws Income Tax

Income received by the appellant from sub-leasing a pert of the sub-licensing capacity alongwith part of the manufacturing unit - to be taxed as‘business income’ and not....
July 18, 2018 Case Laws Income Tax

Credit of TDS - assessee has raised this claim in the proceedings which were conducted by the AO u/s 154 otherwise than by filing revised return of income u/s 139(5) -......
July 18, 2018 Case Laws Income Tax

Disallowance of deduction u/s.35AD - There is no fault on the part of the assessee to apply and/or obtain the said certificate so far delay is concerned nor there any......
July 18, 2018 Case Laws Service Tax

Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration......
July 18, 2018 Case Laws Service Tax

Serving of food/beverages in the Canteen of the Factory - Even if such services are considered as OUTDOOR CATERING, those have been used for providing services in......
July 18, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and.....
July 18, 2018 Case Laws Service Tax

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

1 ....60 61 62 636465 66 67 68........ 126

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