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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 851 to 900 of 6256 Records

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November 20, 2018 Case Laws Service Tax

The activity of packing, loading/ unloading of cement bags cannot be taxed under the category of ‘Cargo Handling Service’, especially when w.e.f. 16.06.2005, the......
November 20, 2018 Case Laws Service Tax

Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The......
November 20, 2018 Case Laws Service Tax

Time limitation to issue SCN - the petitioner ought to have filed the return by April 25, 2011. The show-cause notice was issued on April 22, 2016. It was within a......
November 20, 2018 Case Laws Service Tax

Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of the service tax.
November 20, 2018 Case Laws Service Tax

GTA Services - there is no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department
November 20, 2018 Case Laws Service Tax

Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the......
November 20, 2018 Case Laws Central Excise

Recovery of duty from successor industry - the appellant having not been heard, there is flagrant violation of principles of natural justice and the appellant cannot be.....
November 20, 2018 Case Laws Central Excise

Process amounting to manufacture or not? - Locks - activity of branding, polishing, affixation of MRP, packing etcetera - Assessee in the case in hand is a manufacturer.....
November 20, 2018 Case Laws Central Excise

Rebate Claim - Gutkha - The Government of NCT could not have banned the export of sale – as is understood in the Customs enactment parlance.
November 20, 2018 Case Laws Central Excise

CENVAT Credit - there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that......
November 20, 2018 Case Laws Central Excise

Clandestine removal - information provided by the Railways - In absence of original RRs the Revenue cannot allege it could not be as to which of the Appellants had......
November 20, 2018 Case Laws Central Excise

Restoration of appeal - Tribunal cannot accept the amount deposited by the appellant after the extended period granted by the Hon’ble High Court for restoring the appeal.
November 20, 2018 Case Laws Central Excise

CENVAT Credit - manufacture of dutiable as well as exempt goods - since before the issue of the show cause notice itself the appellants have reversed back the......
November 20, 2018 Case Laws Central Excise

Demand u/s 11D - collection of amount - reversal of cenvat credit under Rule 6 - The reference to Section 11D as it stood at the relevant time also makes it clear that......
November 20, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to.....
November 19, 2018 Notes GST

Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale......
November 19, 2018 Case Laws GST

Levy of IGST - Zero-rated supply - the said services of testing of the protypes, which are physically made available by the service receiver to the service provider, are....
November 19, 2018 Case Laws GST

Levy of IGST u/s 5 (3) of IGST act, 2017 - supply of lottery tickets by the organising state - applicant is liable to payment of IGST under Reverse Charge mechanism
November 19, 2018 Case Laws GST

Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is......
November 19, 2018 Case Laws GST

Levy of GST - collected penal interest for default in repayment of EMI - The activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime
November 19, 2018 Case Laws GST

Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is.....
November 19, 2018 Case Laws Income Tax

Addition u/s 14A - one needs to read the words "expenditure incurred" in Section 14A in the context of the scheme of the Act and, if so read, it is clear that it......
November 19, 2018 Case Laws Income Tax

Applicability of section 50C - Capital gain - Sale of right in land/contingent right - proof of transfer of capital asset - Section 50C is also applicable on lease hold.....
November 19, 2018 Case Laws Income Tax

Eligibility for deduction u/ 80G - treatment of donation as bogus - Just because the trust was engaged in some unauthorized activity does not mean that the assessee is......
November 19, 2018 Case Laws Income Tax

Charitable activity - CIT while dealing with the application for grant of registration of limiting its jurisdiction within the aspect of its objects unnecessarily......
November 19, 2018 Case Laws Income Tax

TDS u/s 194C - payment for development of residential complex for the employees - When the assessee is only a purchaser, if any advance sale consideration is paid, the......
November 19, 2018 Case Laws Income Tax

MAT - adjustment - adjustment of disallowance u/s 14A was not required to be made in Book Profits for the purpose of Section 115JB
November 19, 2018 Case Laws Income Tax

TPA - ALP determination - Without complying to the statutory provisions, the Transfer Pricing Officer certainly cannot determine the arm's length price on ad-hoc / estimation basis.
November 19, 2018 Case Laws Income Tax

Claim of exemption u/s 54 - LTCG - As the assessee had appropriated the amount of the LTCG towards purchase of the new residential property before the date contemplated.....
November 19, 2018 Case Laws Income Tax

Computation of capital gain - Addition on account of conversion of cumulative and compulsory convertible preference shares (CCPS) into equity shares treating the same as....
November 19, 2018 Case Laws Income Tax

Estimation of income - when the variation in the GP is insignificant and there is an increase in the turnover of the assessee of more than three times then there is no......
November 19, 2018 Case Laws Income Tax

Bogus Long Term Capital Gains on purchase and sale of the shares - claim of exemption made u/s 10(38) rejected - When there is no surviving adverse order of SEBI,......
November 19, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Each workman’s due is more than rupees one lakh and the ‘Corporate Debtor’ having defaulted to pay the amount, the application was fit to be admitted.
November 19, 2018 Case Laws Insolvency and Bankruptcy

Misconduct by insolvency professional - By his conduct and action, Mr. Golla has caused irreparable damage to the reputation of the institution of insolvency profession.....
November 19, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - misconduct by Resolution Professional(RP) - By not allowing and facilitating the CoC to play its rightful role, Mr. Gupta has dealt a......
November 19, 2018 Case Laws Customs

There is no justification for the extreme steps taken by the lower authority in ordering for forfeiture of the security deposit and revoking the customs broker license.
November 19, 2018 Case Laws Customs

The pontoons which by definition are not navigable on their own but need to be towed fitted with lifting and handling machines such as present one are classifiable under....
November 19, 2018 Case Laws Customs

Export of Iron Ore - demand of export duty - whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the.....
November 19, 2018 Case Laws Customs

Penalty u/s 114 (i) and 114 (iii) of the Customs Act, 1962 - exports of overvalued and sub standards goods - Only on the basis of familiarity between the two, it cannot.....
November 19, 2018 Case Laws Service Tax

Pandal or Shamiana services - the said ceremony called “Gur-ta-Gaddi Tercentenary Celebration” was an event of great religious significance - during the period the......
November 19, 2018 Case Laws Service Tax

Principles of natural justice - the appellant’s stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis.
November 19, 2018 Case Laws Service Tax

Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the......
November 19, 2018 Case Laws Service Tax

CENVAT Credit of service tax paid - outstanding dues - restriction under Rule 4(7) - since the respondent had paid the entire Service Tax on which they were liable for......
November 19, 2018 Case Laws Service Tax

Demand of Service tax on straightening and cutting of TMT bars - the services rendered by the appellant by processing the goods manufactured by RINL are exigible to service tax.
November 19, 2018 Case Laws Service Tax

Import of services or not - reverse charge - place of provision of services - Simply because the appellant company is located within India and the transactions which......
November 19, 2018 Case Laws Service Tax

Doubtlessy, numerosity adaptation effect should not influence judicial decisions but it would do well for the applicant Commissioner not to be oblivious of the congruity....
November 19, 2018 Case Laws Service Tax

Refund claim - The Place of Provision of Service is J&K which, as discussed, is outside the taxable territory in accordance of Section 66B. The Department herein was not....
November 19, 2018 Case Laws Service Tax

Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under......
November 19, 2018 Case Laws Service Tax

SSI Exemption upto ₹ 10 lakhs - use of brand name of others - earning commission for promotion by way of marketing and selling of branded goods under the brand......
November 19, 2018 Case Laws Service Tax

SEZ unit - refund claim - appellants were careless in not producing the documents related to export - Original Authority directed to examine the additional documents......

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

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order