Service Tax - Service tax demand rent a cab services export of services -...
Service Tax - Service tax demand rent a cab services export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee - stay granted -...
View ArticleService Tax - Storage and warehousing services - Storage of crude oil is only...
Service Tax - Storage and warehousing services - Storage of crude oil is only incidental to the main activity of transportation and the vessels are hired only when pumping of crude cannot be made...
View ArticleService Tax - Management, Maintenance and Repair Service u/s 65 (105) (zzg) -...
Service Tax - Management, Maintenance and Repair Service u/s 65 (105) (zzg) - The assesse was doing maintenance and repair activity for such common facilities - pplicant to make a pre-deposit of 50 of...
View ArticleService Tax - Works Contract Services - Prima facie the Applicant was...
Service Tax - Works Contract Services - Prima facie the Applicant was required to intimate the Department stating that they would be paying service tax 4 instead of 12 /10 by exercising their option...
View ArticleCentral Excise - Compounded levy - Notification No. 10/2010 - The packing...
Central Excise - Compounded levy - Notification No. 10/2010 - The packing machine used for packing of filter khaini pouches/pillows/sachets can not be considered to be notified item and the goods...
View ArticleCentral Excise - Evasion of Duty - Revenue was of the view that the assesse...
Central Excise - Evasion of Duty - Revenue was of the view that the assesse manufactured and supplied the components/parts of Railway wagon without payment of duty to different units of Indian Railways...
View ArticleCentral Excise - Recovery of duty - circular dated 1.1.2013 - Circular was...
Central Excise - Recovery of duty - circular dated 1.1.2013 - Circular was incomplete in the sense that unless there was complete mechanism for hearing the stay petitions before period of 30 days, how...
View ArticleCentral Excise - Proof of Export - incompatibility in description - Challenge...
Central Excise - Proof of Export - incompatibility in description - Challenge to show cause notice - it was open for the assesse to produce relevant records, documents and other evidence to...
View ArticleCentral Excise - Refund Claim Notification No.19/2004 - 100 EOU - Export of...
Central Excise - Refund Claim Notification No.19/2004 - 100 EOU - Export of goods after clearance to DTA - Non-preparation of statutory document and not following the basic procedure of export goods as...
View ArticleCentral Excise - Belated payment of duty - Restriction on utilizing CENVAT...
Central Excise - Belated payment of duty - Restriction on utilizing CENVAT credit - Rule 8 of central excise rules - Department directed the appellant to pay an amount without issuing show cause notice...
View ArticleCorporate Laws - Case Law - ICICI Bank Ltd. Versus Dunlop India Ltd. 2013 (8)...
Winding up Appointment of Official Liquidator Official Liquidator were directed to take steps against the transfer of properties - Held that - The management was not at all serious for revival - The...
View ArticleCustoms - Case Law - MYSORE MINERALS LTD. Versus COMMISSIONER OF C. EX.,...
100 EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - Benefit of Notification No. 13/81 and Notification No. 123/81 - Whether in respect of...
View ArticleCustoms - Case Law - IVICA COSMAI Versus COMMISSIONER OF CUSTOMS, JAMNAGAR...
Non-declaration of Goods Penalty on the master of the vessel on account of non-declaration of 700 MT of cement, two Dozer Caterpillar and one motor bike in the IGM - Difference of opinion - majority...
View ArticleCustoms - Case Law - M/s TULSI RAM GAYA PRASAD PVT LTD. Versus COMMISSIONER...
Refund claim - Assesse had imported bales of Scoured New Zealand Wool -The goods were assessed to duty by the Customs Department and the Assesse cleared the goods on payment of Additional Customs Duty...
View ArticleCustoms - Case Law - M/s PEE AAR EXIM Versus COMMISSIONER OF CUSTOMS,...
Excess duty drawback allegation of overvaluation - claim of DEPB and Draw back - Confiscation of goods u/s 113 Redemption fine u/s 125(1) Held that - Assesse would be eligible for the duty drawback -...
View ArticleCustoms - Case Law - Yashi International Versus CST, Delhi-III 2013 (8) TMI...
Fraudulent intent - non-Basmati rice was exported in the guise of Basmati Rice department confiscated the basmati rice and also confiscated that non-basmati rice as these were used for concealing the...
View ArticleCustoms - Case Law - M/s. G. N. International Versus CC (ICD), New Delhi 2013...
Valuation of Invoices - invoices were undervalued the shipment with an intent to evade Customs duty department issued show cause notice for demand of duty and confiscation of the goods with an option...
View ArticleCustoms - Case Law - Sound of Music and others Versus CC, New Delhi 2013 (8)...
Undervaluation of Imported Goods - Duty Demand -Violation of Principles of Natural Justice - Opportunity Given to the assesses - The assesses raised ground of violation of natural justice - Held that -...
View ArticleIncome Tax - Case Law - Shri Surya Kant Dalmia Versus Additional Commissioner...
Business income or capital gain - Income from purchase and sale of shares - Held that - a perusal of the facts of the present case clearly shows that no borrowed funds had been used by the assessee for...
View ArticleIncome Tax - Case Law - M/s. Mishra Dhatu Nigam Ltd. Versus. Asst...
Deemed sale - Addition of income from dispatches to sub-contractors - percentage completion method - Difference between the concluded sales and estimated sales - Held that - There seems to be a prima...
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