Home Highlights December 2014 Year 2014 This

You may also like:

1. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

2. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

3. Area based exemption - Classification of goods - products namely Gulabari, Keora Water and Shilajit Capsules - Department cannot take two different views in respect of...

4. Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...

5. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

6. Inter unit transfer of cotton and cotton yarn - two units of the same company having separate registration - cannot be treated as sale transaction - no tax liability - HC

7. Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders...

8. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

9. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

10. Transfer of Cenvat credit from one registered unit to another - units merged and credit accounts of two units also merged, where credit balance of one unit before merger...

11. Principle of mutuality does not apply for the services provided by the SEZ unit to the DTA unit of the same assessee since as per the scheme both the distinct and...

12. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

13. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

14. Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to...

15. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...