Central Excise - Case Law - NEPTUNE EQUIPMENT PVT. LTD. Versus COMMR. OF C....
Manufacturing Activity or trading activity - Sale of Computerized Wheel Aligner - whether buying of five different items, dispatching the same to the customer s premises under the cover of one invoice...
View ArticleCentral Excise - Case Law - CAPARO ENGINEERING INDIA PVT. LTD. Versus...
Determinant of Sale Price - Inclusion of compensation in the Gross value - It was on the basis of certain contractual terms agreed by the parties - For deviation to fulfil contractual terms, the...
View ArticleCentral Excise - Case Law - M/s. Adikesh industries Versus CCE, Ahmedabad...
Brand name in SSI exemption Held that - the proprietor of the appellant firm has admitted that they have used TECON brand also in addition to their brand. In these circumstances, decision of the lower...
View ArticleCentral Excise - Case Law - M/s ALLURE INTERNATIONAL VERSUS COMMISSIONER OF...
Waiver of pre-deposit Stay application - Duty free material transferred from one unit to 100 EOU unit Held that - The duty demands of Rs.37,17,905/- and Rs.24,68,098/- are in respect of transfer of...
View ArticleCentral Excise - Case Law - J. R. Steel Industries Versus Customs Excise And...
Appeal Barred or Not Doctrine of Merger - Whether once the Commissioner rejects assessee s appeal against penalty, the revenue s appeal for enhancement would be barred since the order of adjudicating...
View ArticleCentral Excise - Case Law - M/s. Hyva (I) Pvt. Ltd. amd others Versus...
Assessable value under Rule 10A of Central Excise Valuation Rules Supply to chassis - stay - whether body builders are job-workers - Interpretation of Provisions - Held that - Prima facie the present...
View ArticleCorporate Laws - Case Law - M/s Young Achievers Versus IMS Learning Resources...
Maintainability of Petition - Arbitration clause - Permanent Injunction - Petition was made to the High Court of Delhi for a Permanent Injunction restraining infringement of a registered trademark,...
View ArticleCustoms - Case Law - AKANKSHA SYNTAX PVT. LTD. Versus COMMR. OF CUS....
Appeal of order - Whether an order passed by the Commissioner of Customs u/s 110A can be appealed against before the Tribunal - Held that - appeal was not maintainable before the Tribunal against the...
View ArticleCustoms - Case Law - MEHUL JHAVERI Versus COMMISSIONER OF CUSTOMS, CSI...
Condonation of delay in filing appeal - Appeal had been dismissed on the ground of being beyond the period prescribed u/s 128 - Held that - Assesses were found to had been bona fide pursuing in a wrong...
View ArticleCustoms - Case Law - M/s I PPATEL CO Versus COMMISSIONER OF CUSTOMS...
Validity of order stay application - whether the CESTAT order should be accepted or an appeal should be filed Held that - the act of the revenue clearly shows that the departmental officers had no...
View ArticleCustoms - Case Law - SHRI M SRINIVASA RAO SHRI J SATYANARAYANA VERSUS...
Seizure of goods - Gold coins of foreign origin seized on the belief of being smuggled into India - Held that - Gold with foreign markings when recovered from the possession of a person and the person...
View ArticleCustoms - Case Law - M/s Swastik Shipping Agency Pvt. Ltd. Carrying Business...
Detention under COFEPOSA - Fair Chance of Representation - Whether if a person was detained under COFEPOSA and due to which he could neither file proper reply nor appear for personal hearing granted to...
View ArticleService Tax - Case Law - M/s BELLSET ENTERTAINMENT PVT LTD VERSUS...
Event Management services - appellant entered into an agreement with Unicef for providing services appellant contended that services provided to Unicef are exempted in terms of notification...
View ArticleService Tax - Case Law - M/s SOPARIWALA EXPORTS PVT LTD VERSUS COMMISSIONER...
Refund on Invoices issued - Whether the appellant is eligible for the refund when invoices issued by Courier do not show IEC No. of service receiver which is a requirement in the notification Appellant...
View ArticleService Tax - Case Law - M/S. J. J. SPECTRUM SLIK AND M/S. J. J. EXPORTS LTD....
Refund claim under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2005-CE dated 14.03.2006 - Denied refund of the credit under Rule 5 of the CENVAT Credit Rules to the Appellant on the...
View ArticleService Tax - Case Law - Narayan Builders Versus CCE, Jaipur 2013 (9) TMI 146...
Cargo Handling services - Appellant/assessee entered into an agreement with Kota Thermal Power Station, Kota Rajasthan, inter alia for execution of works for smooth operation of coal handling system...
View ArticleVAT and Sales Tax - Case Law - M/s Indian Gum Industries Ltd Versus Asst....
Inter-State OR Intra-State Purchases - Despite a billed purchase by the petitioner the AO after formal enquiry branded the transactions of the petitioner with these dealers as fake one - Whether the...
View ArticleWealth tax - Case Law - Shrimati Prem Lata Versus The Commissioner of Wealth...
Jurisdiction u/s 18B - Power to reduce or waive penalty - Whether the Commissioner of Wealth Tax had exercised jurisdiction in accordance with parameters set out in Section 18B of the Wealth Tax Act -...
View Articlemaxium discount allowed to shown in export invoice
maxium discount allowed to shown in export invoice - Banking / Finance
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