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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 651 to 700 of 6256 Records

1 ....10 11 12 131415 16 17 18........ 126

November 29, 2018 Case Laws Customs

Valuation - customs duty on the quantity of remnant ATF on arrival at Chennai Airport - There cannot be any addition of freight / insurance or landing charges to the......
November 29, 2018 Case Laws Customs

Classification of Marine Gas Oil (MGO) - HSD is nothing but MGO which is generally termed as diesel in India - Both are used as fuel in the land-use vehicles and......
November 29, 2018 Case Laws Service Tax

Nature of activity of "chit fund business" - cash management / fund management - the petitioner is not liable to pay service tax before 14.05.2015 - petition allowed.
November 29, 2018 Case Laws Service Tax

Liability of service tax - stock broker - transaction charges, SEBI turn over fees etc. paid to the NSE/BSE and collecting reimbursement of the same from their clients -....
November 29, 2018 Case Laws Service Tax

Classification of services - Real Estate Agent Services or not - The MoU has not been executed fully and therefore the actual remuneration to the appellant have not got.....
November 29, 2018 Case Laws Service Tax

Penalty u/s 77, 78 and under Rule 7(C) - delayed payment of service tax - appellant approached their customer and requested them to pay service tax but their client did.....
November 29, 2018 Case Laws Service Tax

GTA Services - The RMC is then poured into a hopper and subsequently pumped with the help of pumps - the activity of pumping the RMC does not fall under the said category of services.
November 29, 2018 Case Laws Service Tax

Business Auxiliary Service - respondents as distributors were receiving 1% volume discount on the total turnover - liability of service tax does not arise.
November 29, 2018 Case Laws Service Tax

SEZ unit - refund of service taxes paid - The certificate of approval of services by the UAC makes it further clear that the list of specified services which are......
November 29, 2018 Case Laws Service Tax

100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3......
November 29, 2018 Case Laws Service Tax

Penalty - Delayed payment of service tax - The conduct of the appellant in paying up service tax and interest, and the categoric finding of the Commissioner that there......
November 29, 2018 Case Laws Central Excise

Destruction of goods - remission of duty - “Manikchand” brand Gutkha/ Pan Masala, which the appellant was not in a position to sale in the market due to order of the......
November 29, 2018 Case Laws Central Excise

Interest on delayed Refund - relevant date - the amount of duty which was set aside by the Tribunal become refundable from 3 months of Tribunal order dated 12.06.2002.......
November 29, 2018 Case Laws Central Excise

Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the......
November 29, 2018 Case Laws Central Excise

CENVAT Credit - input services - health services - since to obtain licence and run such hazardous manufacturing unit, emergency health care facility by way of OHC is a......
November 29, 2018 Case Laws Central Excise

Extended period of limitation - customers who supplied plain glass was believed in good faith to be a service and accordingly, service tax was paid under Business......
November 29, 2018 Case Laws Central Excise

Excisability - Waste - Bagasse - press mud - it is a natural by-product which does not involve any effort nor is it the primary intention of a sugar manufacturer to......
November 29, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - removal of inputs as such - Revenue felt that since the assessee did not use the inputs in or in relation to the manufacture of finished......
November 29, 2018 Case Laws VAT and Sales Tax

Claim of exemption - proof of new investments -It would remain open to the revenue to examine whether the unregistered dealer/seller claimed by such assessee was genuine....
November 29, 2018 Case Laws VAT and Sales Tax

There are no reason to sustain the distinction sought to be drawn between M-Sand and manufactured sand. M-Sand as it is generally understood is manufactured sand......
November 29, 2018 Case Laws VAT and Sales Tax

Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to....
November 28, 2018 Circulars GST - States

Guidelines for Deductions and Deposits of TDS by the DDO under Meghalaya Goods and Services Tax (MGST) Act, 2017.
November 28, 2018 Case Laws Income Tax

Allowance of interest expenditure u/s 37 - interest paid to the depositors - there was no business in finance carried on by the Firms and the partners had merely taken......
November 28, 2018 Case Laws Income Tax

When there is no significant or noticeable decline in the G.P. in comparison to the earlier year whereas there is a significant increase of six times in the turnover.......
November 28, 2018 Case Laws Income Tax

Eligible for deduction u/s 80P - AO directed to allow pro rata expenses in respect of interest earned from deposit held with nationalized bank to the assessee for......
November 28, 2018 Case Laws Income Tax

Levy of penalty u/s.271D - assessee has not been able to substantiate its claim for receiving amounts in cash - A deposit need not be interest bearing. So also a loan -.....
November 28, 2018 Case Laws Income Tax

Disallowance of provision for wages - allowable deduction u/s 36 - the assessee is eligible for claim of PACS Manager Fund payment as expenditure.
November 28, 2018 Case Laws GST

Levy of GST - premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, diagnostic centeres etc. - Demand raised......
November 28, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - sale of flats with assured return plan - developer failed to refund the assured - Financial Debt - Though......
November 28, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - booking of three flats - buy-back agreement cum guarantee deed - Adjudicating Authority is only to ascertain the.....
November 28, 2018 Case Laws Companies Law

Territorial jurisdiction - Merely, because the dispute is about those shares which are issued by Indian Company would not lead to the conclusion that cause of action has....
November 28, 2018 Case Laws Customs

DFIA Scheme - mentioning the technical characteristics, quality and specifications of the perfumes/essential oils/ aromatic chemicals used by it in its shipping bills. -....
November 28, 2018 Case Laws Customs

Name of the petitioner agency placed in its electronic system under "Alert" - the department seeks recovery of amount coercively by blocking the petitioner's future......
November 28, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - it would be a purely......
November 28, 2018 Case Laws Service Tax

Refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors - Unjust enrichment - since the services rendered by the Respondent to....
November 28, 2018 Case Laws Service Tax

Valuation - The electricity charges reimbursed to the service provider by the service recipient not includible in gross value of renting of immovable property service.
November 28, 2018 Case Laws Service Tax

Valuation - inclusion of terminal charges shown as the miscellaneous income - demanding a service tax on the notional value taken by the appellant only for the purpose......
November 28, 2018 Case Laws Service Tax

Valuation - inclusion of transaction charges collected by the appellant from their clients for providing stock broking services - since this liability have been passed......
November 28, 2018 Case Laws Service Tax

Classification of services - the appellant has to represent the Timken (USA) to their various customers - The services availed by the appellant are more akin to......
November 28, 2018 Case Laws Central Excise

Classification of goods - Naptha - whether Naphtha can be classified as a ‘motor spirit’? - Held No
November 28, 2018 Case Laws Central Excise

CENVAT Credit - denial on the ground that the duty involved is not indicated in the relevant invoices, also on the ground that the name of the appellant itself does not.....
November 28, 2018 Case Laws Central Excise

CENVAT Credit - Input services - The activities undertaken by such Commission Agent/broker would definitely fall under the ‘services of sale’ - credit allowed.
November 28, 2018 Case Laws Central Excise

Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under.....
November 28, 2018 Case Laws Central Excise

Irregular availment of CENVAT Credit - 100% CENVAT credit on capital goods availed in the first year instead of 50% - they had sufficient balance in their CENVAT credit.....
November 28, 2018 Case Laws VAT and Sales Tax

Mining Services - C-Forms - concession for the HSD - whether “quarrying” can act as “mining”? - benefits under Section 8 of the CST Act - whether the fuel it uses for......
November 28, 2018 Case Laws VAT and Sales Tax

Rejection of the claim of inter-state purchases on commission basis - issuance of Form-H - Though it is true that a claim of the export sale cannot co-exist with the......
November 28, 2018 Case Laws VAT and Sales Tax

Exemption form sales tax - sales effected from the Customs Bonded Warehouses - sales in the course of import or not - The documents having evidenced the sale before the.....
November 27, 2018 Circulars GST - States

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
November 27, 2018 Circulars Customs

Refund of IGST paid on exports of goods done from Non-EDI sites-reg.
November 27, 2018 Circulars DGFT

Procedure for allocation of quota for import of (i) Calcined Pet Coke (0.5 Million MT per annum) for Aluminum Industry and (ii) Raw Pet Coke (1.04 Million MT) for CPC......

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...