Home Highlights November 2013 Year 2013 This

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1. Oppression and mismanagement - the observations made by the Tribunal that the Respondents had been removed from the Board and their shareholding had been cancelled...

2. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

3. Duty demand - Clandestine removal - Revenue has prima facie proved preponderance of probability is in their favour and it is a fit case where some pre-deposit has to be...

4. Waiver of pre deposit - Cleaning service - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a...

5. Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it...

6. Money Laundering/Conspiracy - proceeds of crime - The words “prima facie case” as such have not been defined under any provision of the Code. At different stages of a...

7. Revision u/s 263 - Addition u/s 14A - The Tribunal found fault with the CIT by observing that when such was the stand taken by the assessee, it is necessary for the CIT...

8. Reversal of cenvat credit on removal of capital goods - Rule 3(5) - Method of Calculating Depreciation – Prima facie during period prior to 27.02.10 also, straight line...

9. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

10. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

11. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

12. Waiver of predeposit - E-publishing services - contrary stand taken by the assessee - prima facie case is not in favor of assessee - AT

13. Sponsorship Service - the applicant reversed the provisional amount in the subsequent financial year - prima facie case is in favor of assessee - AT

14. Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - prima facie case is in...

15. Export of services or not - appellant was providing structure of biochemical compound which was developed in India and a minute quantity was exported - prima facie case...