Syndicate Bottles Versus Commissioner of Service Tax, Chennai - Service Tax -...
Syndicate Bottles Versus Commissioner of Service Tax, Chennai - Service Tax - CESTAT CHENNAI - Tri - Rectification of mistake - Suppression of Service tax - Assessee contends that there was no...
View ArticleM/s Gupta Construction Company Versus CCE ST, Jaipur-I - Service Tax - Case Laws
M/s Gupta Construction Company Versus CCE ST, Jaipur-I - Service Tax - CESTAT NEW DELHI - Tri - Stay application - Waiver of pre deposit - Management, maintenance and repair services - Section 65(64) -...
View ArticleM/s HINDUSTAN AERONAUTICS LTD VERSUS COMMISSIONER OF SERVICE TAX - Service...
M/s HINDUSTAN AERONAUTICS LTD VERSUS COMMISSIONER OF SERVICE TAX - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Repair and maintenance service - Whether an assessee engaged in rendering...
View ArticleAddition of Interest accrued but not due accrual of income - broken periods -...
Income Tax - Dated - 28-11-2013 - Addition of Interest accrued but not due accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates...
View ArticleBogus purchases - Additions u/s 69C - the existence of the vendor party which...
Income Tax - Dated - 28-11-2013 - Bogus purchases - Additions u/s 69C - the existence of the vendor party which has sold the goods to the assessee company is doubtful and appeared to have been issued...
View ArticleDeduction, when there is variance between CPWD and State PWD rate The...
Income Tax - Dated - 28-11-2013 - Deduction, when there is variance between CPWD and State PWD rate The assessee is entitled for deduction of 15 percent on account of rate variation between CPWD and...
View ArticleConsultancy charges The substance of the agreement is for consulting the...
Income Tax - Dated - 28-11-2013 - Consultancy charges The substance of the agreement is for consulting the foreign party for marketing the product of the assessee in South East Asian countries....
View ArticleLegal representative of deceased order of appeal was passed only after the...
Income Tax - Dated - 28-11-2013 - Legal representative of deceased order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC - TMI...
View ArticleTransfer of plant and machinery to new industrial unit - Rejection of...
Income Tax - Dated - 28-11-2013 - Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the...
View ArticleApplicability of section 234A - Late filing of return or non filing of return...
Income Tax - Dated - 28-11-2013 - Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC - TMI Tax...
View ArticleThe Thawer equipment for blood warming is distinct and separate from the...
Customs - Dated - 28-11-2013 - The Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient -...
View ArticleConfiscation under Section 115(2) - Mis declaration of goods - Nowhere it can...
Customs - Dated - 28-11-2013 - Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence -...
View ArticleRefund of service tax - Merchant Exporter - since name of the respondent has...
Service Tax - Dated - 28-11-2013 - Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills the goods have been exported. There is no dispute in this...
View ArticleGeneral Insurance Business service - CBEC has earlier clarified that the...
Service Tax - Dated - 28-11-2013 - General Insurance Business service - CBEC has earlier clarified that the activity is not taxable, later on, after reconsideration, clarified that the activity is...
View ArticleService tax liability - Adjustment of excess duty paid - The amount adjusted...
Service Tax - Dated - 28-11-2013 - Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was...
View ArticleSection 73(3) clearly provides that notice can be issued only for recovering...
Service Tax - Dated - 28-11-2013 - Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - Tri -...
View ArticleM/s. Premier Exploration Services Pvt. Ltd. Versus ITO, Ward 14 (3), New...
M/s. Premier Exploration Services Pvt. Ltd. Versus ITO, Ward 14 (3), New Delhi - Income Tax - ITAT DELHI - Tri - Selection of comparables Held that - The event management division of Saket Projects...
View ArticleM/s INDUSTRIAL HEAT TREATERS Versus COMMISSIONER OF CUSTOMS CENTRAL EXCISE -...
M/s INDUSTRIAL HEAT TREATERS Versus COMMISSIONER OF CUSTOMS CENTRAL EXCISE - Service Tax - CESTAT MUMBAI - Tri - Waiver of pre deposit - Cenvat Credit - Job work - demand confirmed on the ground that...
View ArticleWaiver of pre deposit - Cenvat Credit - Job work - denial of credit in...
Service Tax - Dated - 28-11-2013 - Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against...
View ArticleCenvat credit - The Rules 6(2) 6(3) would not apply when some exempted final...
Central Excise - Dated - 28-11-2013 - Cenvat credit - The Rules 6(2) 6(3) would not apply when some exempted final products emerge as inevitable and unavoidable waste or by-product, as in such a...
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