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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 901 to 950 of 6256 Records

1 ....15 16 17 181920 21 22 23........ 126

November 19, 2018 Case Laws Service Tax

CENVAT Credit - common input services for trading goods - Rule 6(5) starts of non-obstante clause ‘notwithstanding’, which would indicate that the provisions of Rule......
November 19, 2018 Case Laws Central Excise

Recovery of erroneous refund - it was alleged that appellants had not the manufactured the goods and issued cenvatable invoices enabling to their buyers to avail......
November 19, 2018 Case Laws Central Excise

Imposition of penalty - its availment of allegedly inadmissible credit was previously subjected to scrutiny by the audit parties at least on three occasions as reveals......
November 19, 2018 Case Laws Central Excise

CENVAT Credit - capital goods - appellant availed 100% credit in first year - Revenue has grossly erred in invoking extended period of limitation even after being......
November 19, 2018 Case Laws Central Excise

Clandestine removal - CTD Bars - from the adjudication order and the reply to show cause notice also it is evident that the appellants have never retracted their......
November 19, 2018 Case Laws Central Excise

Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had....
November 19, 2018 Case Laws Central Excise

SSI Exemption - LIC Logo printed on diaries do not establish any connection between the goods and the logo, hence the same cannot be said to be in the course of trade.......
November 19, 2018 Case Laws Central Excise

Classification of goods - Non Vegetarian Burgers, McCurry pans, Non Vegetarian wraps etc. - The basic purpose of the phrase “put up in unit containers” is that for whole....
November 19, 2018 Case Laws Central Excise

Valuation - captive consumption - the factual matrix is that appellant has not consumed the goods for production or manufacture of other articles but has consumed the......
November 19, 2018 Case Laws Central Excise

Valuation - physician samples - There was a reasonable cause for the appellant to mistakenly value the goods on cost construction basis instead on the basis of......
November 17, 2018 Circulars DGFT

Extension of the validity period of EPCG Authorisation-reg.
November 17, 2018 Case Laws Income Tax

Taxability of compensation received - nexus with professional activities - the said compensation did not accrue / arise out of exercise of profession by the assessee and....
November 17, 2018 Case Laws Income Tax

Chargeability of transfer of sale of know-how on sale of product information - whether that amounts to the transfer of right to manufacture, produce or process any......
November 17, 2018 Case Laws Income Tax

Rate of commission on the business of providing accommodation entry - It is just and proper to estimate the average commission @ 0.30% (30 paise to ₹ 1 per ₹....
November 17, 2018 Case Laws Income Tax

Prior period expenses - It is not the case of the revenue that the expenses have been claimed twice but the short ground of disallowance is that since the expenses......
November 17, 2018 Case Laws Income Tax

Disallowance of ad-hoc basis for the expenses - There is no statutory provision prescribed under the Act to make the disallowance of the expenses at the same rate at......
November 17, 2018 Case Laws Income Tax

Taxability of lease premium, interest income etc. in the hands of assessee - Ownership of land - irrevocable transfer of lands from the state government to the assessee.....
November 17, 2018 Case Laws Income Tax

Exemption of interest income u/s. 10(15)(iv) - Interest earned on bonds issued by IIFCL - principle of consistency is applicable in the instant case - benefit of exemption allowed.
November 17, 2018 Case Laws Indian Laws

Compromise of dispute - Dishonor of Cheque -Since, the petitioner has paid the entire amount as agreed to between the parties, therefore, quashing of the complaint......
November 17, 2018 Case Laws Customs

Import of restricted item - Chickpeas - there are large number of suicides by farmers, they still belongs to lower strata of society. - the restriction so imposed can......
November 17, 2018 Case Laws Customs

Extended period of limitation - If the appellants were aware that the goods imported by them were other alloy steels, definitely by declaring them an classifying them as....
November 17, 2018 Case Laws Customs

Refund of SAD - Board circular has clarified that field formations need not insist on the production of audited balance sheet and Profit & Loss Account and the......
November 17, 2018 Case Laws Customs

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.
November 17, 2018 Case Laws Service Tax

Classification of service - to the extent of strategising merger and acquisition, which is resorted to enhance operating efficiencies and to capture synergies in one or.....
November 17, 2018 Case Laws Service Tax

Classification of service - Export of services or not? - when the person on whose instruction the services in questions have been provided and is located abroad, the......
November 17, 2018 Case Laws Service Tax

Demand of Interest - the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there was no scope of utilization,....
November 17, 2018 Case Laws Service Tax

Activity of desilting the tailing dam of NMDC and transporting the silt to their dump - Since these services are rendered with respect to the dam in question which is a.....
November 17, 2018 Case Laws Service Tax

Nature of activity - sale or service - sale of photo books to photographers/photo studios - As the activity of printing has been exempted from payment of service tax,......
November 17, 2018 Case Laws Service Tax

Levy of service tax - therapeutic massage / Ayurvedic massages - revenue sharing basis agreement - when it has not been alleged that the masseurs are not trained......
November 17, 2018 Case Laws Service Tax

During the impugned period, the issue whether Renting of Immovable Property is subject to levy of service tax, was under litigation - the matter is still pending before.....
November 17, 2018 Case Laws Service Tax

Consulting Engineering Service - appellant is a unit of SAIL, engaged in in-house design and engineering activities for all the units of SAIL - service provided to......
November 17, 2018 Case Laws Service Tax

The department has already been aware about the issue and therefore there is no ground for invoking the extended time proviso u/s 73 of Finance Act, 1994 and therefore......
November 17, 2018 Case Laws Central Excise

Valuation - inclusion of prices of moulds - the moulds did not belonged to the buyer of the material. - In absence of this evidence, the value of moulds cannot be......
November 17, 2018 Case Laws Central Excise

Method of Valuation - stock transfer from one unit to another - revenue neutrality - The demand for differential duty, arrived at by questionable means, does not merit......
November 17, 2018 Case Laws Central Excise

Principles of Natural justice - appeal by Revenue - The manner in which this appeal has been filed appears to be very mechanical without application of mind to the case.....
November 17, 2018 Case Laws Central Excise

Restoration of appeal - failure to comply with the requirement of pre-deposit prescribed in section 35F - There is no justification for restoration of the appeal that......
November 17, 2018 Case Laws Central Excise

CENVAT Credit - capital goods - Pallet Racking System - the racks involved were used for storing raw materials and finished goods in the store room and that Pallet......
November 17, 2018 Case Laws Central Excise

Refund claim - non-mentioning of the commission made in the shipping bill is a technical error and since such amount has been paid by the assessee, the refund benefit cannot be denied.
November 17, 2018 Case Laws Central Excise

Reversal of Credit - Since on receipt of the goods in the factory, the appellant had availed Cenvat Credit of the duty amount indicated in the original invoices issued......
November 17, 2018 Case Laws Central Excise

Valuation - related party transaction - GEL has been clearing the goods to the related buyers, GISCO at price comparable to the clearance to independent customers -......
November 17, 2018 Case Laws VAT and Sales Tax

Surety Bond - VAT registration - If only one surety withdraws, then the bond remains with a single surety, though the Rule mandates it should contain two sureties - In......
November 16, 2018 Case Laws Service Tax

Jurisdiction of Service Tax - Central Excise Officers of DGCEI have all India jurisdiction and can issue notices and enquire into the matters relating to service tax......
November 16, 2018 Case Laws Service Tax

Cenvat Credit - mobile towers - The towers which are received in CKD condition, are assembled/ erected at the site subsequently giving rise to a structure that remains......
November 16, 2018 Circulars DGFT

Amendments in Para 2.79A and 2.79B of Handbook of Procedures for issue of export authorization for "Stock and Sale" of SCOMET items.
November 16, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg
November 16, 2018 Notifications Customs

Seeks to extension of existing anti-dumping on "O-Acid" originating in or exported from China PR and imposed vide notification No. 6/2018-Customs (ADD) dated 12th March,....
November 16, 2018 Case Laws Income Tax

Disallowance of interest expenditure - assessee failed to show when the land was actually purchased by the assessee against the advances to given - assessee has not......
November 16, 2018 Case Laws Income Tax

Disallowance on account of bogus purchases - cogency in the submission of the assessee that the gross profit already shown by the assessee and offered to tax should be......
November 16, 2018 Case Laws Income Tax

CIT(A) does not have the power to dispose off the appeal other then on the merits even if the assessee does not want to prosecute the appeal.
November 16, 2018 Case Laws Income Tax

TDS u/s 194C OR 194J - the service that is referred to in the agreement is the broadcasting and telecasting of TV signals. Tribunal was correct in holding that the......

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

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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?

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order