Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if...
Income Tax - Dated - 29-11-2013 - Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to...
View ArticleITO, Ward-11 (3), Faridabad Versus Shri Jai Bhagwan, L/hy of Late Shri Dhani...
ITO, Ward-11 (3), Faridabad Versus Shri Jai Bhagwan, L/hy of Late Shri Dhani Ram - Income Tax - ITAT DELHI - Tri - Interest on enhanced compensation - Held that - Following CIT v. Ghanshyam HUF 2009...
View ArticleInterest on enhanced compensation - The interest accrued to the assessee has...
Income Tax - Dated - 29-11-2013 - Interest on enhanced compensation - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till...
View ArticleImport of consignment of consumer goods and household items from UAE - Mis...
Customs - Dated - 29-11-2013 - Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking...
View ArticleImposition of punishment of suspension for a period of 6 months from 1st June...
Customs - Dated - 29-11-2013 - Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh - Tri -...
View ArticleAppellant has imported unshredded heavy melting scrap through ICD,...
Customs - Dated - 29-11-2013 - Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - Tri - TMI Tax...
View ArticleM/s. Associated Soapstone Distributing Co. Pvt. Ltd. Versus C.C.E., Jaipur-II...
M/s. Associated Soapstone Distributing Co. Pvt. Ltd. Versus C.C.E., Jaipur-II - Service Tax - CESTAT NEW DELHI - Tri - Demand of service tax - Classification of service - Service tax not paid in...
View ArticleRemoval of over burden and excavation of ore is undertaken for mining of ores...
Service Tax - Dated - 29-11-2013 - Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and...
View ArticleVGL SOFTTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - Service Tax...
VGL SOFTTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - Service Tax - CESTAT NEW DELHI - Tri - Maintenance of software - Held that - explanation appearing under the meaning of the term...
View ArticleM/s. Vayana India Pvt. Ltd. Versus Commissioner of Central Excise, Chennai -...
M/s. Vayana India Pvt. Ltd. Versus Commissioner of Central Excise, Chennai - Service Tax - CESTAT CHENNAI - Tri - Service tax on computer software - Notification No.20/2003-ST - Maintenance of...
View ArticleNotification No.20/2003-ST provided exemption for maintenance of computers,...
Service Tax - Dated - 29-11-2013 - Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...
View ArticleBusiness Auxiliary Service - Grinding of wheat into wheat products -...
Service Tax - Dated - 29-11-2013 - Business Auxiliary Service - Grinding of wheat into wheat products - conversion of wheat into wheat products like maida, suji etc., amounts to manufacture - stay...
View ArticleAmendments in the scheme for financial restructuring of State distribution...
Amendments in the scheme for financial restructuring of State distribution companies - Dated - 29-11-2013 - The Cabinet Committee on Economic Affairs has approved amendments to the scheme for Financial...
View ArticleM/s. Sumita Tex Spin Pvt. Ltd. Versus CCE ST, Rajkot - Service Tax - Case Laws
M/s. Sumita Tex Spin Pvt. Ltd. Versus CCE ST, Rajkot - Service Tax - CESTAT AHMEDABAD - Tri - Demand of service tax - Availment of CENVAT Credit - Beneft of Notification No. 30/2004-CE 29/2004-CE both...
View ArticleMandatory use of jute in packaging for the jute year 2013-14
Mandatory use of jute in packaging for the jute year 2013-14 - Dated - 29-11-2013 - In pursuance of the Jute Packaging Material Act, the Cabinet Committee on Economic Affairs has approved mandatory...
View ArticleCross utilisation of credit on inputs and input services by the same...
Service Tax - Dated - 29-11-2013 - Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - Tri -...
View ArticleCCE, C, CE ST, Noida Versus Pyramid Colonizer Pvt. Ltd. - Service Tax - Case...
CCE, C, CE ST, Noida Versus Pyramid Colonizer Pvt. Ltd. - Service Tax - CESTAT NEW DELHI - Tri - Waiver of penalty u/s 80 - Penalty under section 76 78 - Construction of residential complex services -...
View ArticleWaiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential...
Service Tax - Dated - 29-11-2013 - Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got...
View ArticleAll India Management Association Versus C.S.T., Delhi - Service Tax - Case Laws
All India Management Association Versus C.S.T., Delhi - Service Tax - CESTAT NEW DELHI - Tri - Demand of service tax - Business Auxilliary service - Manpower Recruitment or Supply Agency - Intellectual...
View ArticleCenvat Credit - Applicant had not registered themselves as an input service...
Service Tax - Dated - 29-11-2013 - Cenvat Credit - Applicant had not registered themselves as an input service distributor (ISD) Thus, Prima facie, it is difficult to extend the CENVAT Credit of input...
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