Benefit of exemption notification - Revenue cannot legislate and introduce a...
Central Excise - Dated - 5-12-2013 - Benefit of exemption notification - Revenue cannot legislate and introduce a new condition in the notification on its own and call for the end use certificates -...
View ArticleClassification of Xanthan Gum - Classification under Heading No. 39.13 or...
Customs - Dated - 5-12-2013 - Classification of Xanthan Gum - Classification under Heading No. 39.13 or Heading No. 13.01 - the appropriate classification for the product is 3913 which covers natural...
View ArticleM/s ABG KOLKATA CONTAINER TERMINAL PVT LTD Versus COMMISSIONER OF SERVICE TAX...
M/s ABG KOLKATA CONTAINER TERMINAL PVT LTD Versus COMMISSIONER OF SERVICE TAX - Service Tax - CESTAT KOLKATA - Tri - Failure to file return - Port Service - Willful suppression of facts with intent to...
View ArticleExemption under Notification No.12/03-ST cannot be restricted to sale of...
Service Tax - Dated - 5-12-2013 - Exemption under Notification No.12/03-ST cannot be restricted to sale of standard textbooks while determining value of Commercial Coaching Services - stay granted -...
View ArticleComposite contract for Sale and service - value of a transaction which is...
Service Tax - Dated - 5-12-2013 - Composite contract for Sale and service - value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope of...
View ArticleM/s. CMC Ltd. Versus Commissioner of Service Tax, Kolkata - Service Tax -...
M/s. CMC Ltd. Versus Commissioner of Service Tax, Kolkata - Service Tax - CESTAT KOLKATA - Tri - Waiver of pre deposit - Composite contract for Sale and service - Benefit of Notification No.19/2003-ST...
View ArticleM/s Delphi Automotive Systems (P) Limited Versus CCE, Noida - Service Tax -...
M/s Delphi Automotive Systems (P) Limited Versus CCE, Noida - Service Tax - CESTAT NEW DELHI - Tri - Refund of accumulated Cenvat credit - Rule 5 of the Cenvat Credit Rules, 2004 - Notification No....
View ArticleAnand Sharma Resolute In Defence of Farmers and the Poor Addresses Plenary...
Anand Sharma Resolute In Defence of Farmers and the Poor Addresses Plenary Session at WTO Ministerial Conference in Bali - Dated - 5-12-2013 - Taking a resolute stand in defence of farmers and the poor...
View ArticleExternal Commercial Borrowings (ECB) by Holding Companies / Core Investment...
External Commercial Borrowings (ECB) by Holding Companies / Core Investment Companies for the project use in Special Purpose Vehicles (SPVs) - FEMA - 78 - Dated - 3-12-2013 - RBI/2013-14/397 A.P. (DIR...
View ArticleAddress by Shri Anand Sharma at the Plenary Session of the 9th Ministerial...
Address by Shri Anand Sharma at the Plenary Session of the 9th Ministerial Conference of the WTO at Bali - Dated - 5-12-2013 - The Union Minister of Commerce and Industry, Shri Anand Sharma addressed...
View ArticleDuring the period of dispute, with regard to service tax payment, the Rule 9...
Service Tax - Dated - 5-12-2013 - During the period of dispute, with regard to service tax payment, the Rule 9 (1) did not make any distinction between invoice and supplementary invoice - Tri - TMI Tax...
View ArticleRejection of refund claim - refund of credit can be allowed of the past...
Service Tax - Dated - 5-12-2013 - Rejection of refund claim - refund of credit can be allowed of the past period in subsequent quarters and there is no such bar in the Notification N0. 5/2006 - Tri -...
View ArticleSmt. Shobha Sharma Versus Income Tax Officer - Income Tax - Case Laws
Smt. Shobha Sharma Versus Income Tax Officer - Income Tax - ITAT CHANDIGARH - Tri - Cash deposit in bank account - Held that - The assessee failed to produce the books of account nor give any...
View ArticleAakash Tah Versus ACIT. - Income Tax - Case Laws
Aakash Tah Versus ACIT. - Income Tax - ITAT CHANDIGARH - Tri - Payment to sub-contractor Tax not deducted at source Held that - The assessee has booked advertisements for various clients The assessee...
View ArticlePayment to sub-contractor TDS u/s 194C It is a case of one advertising agency...
Income Tax - Dated - 5-12-2013 - Payment to sub-contractor TDS u/s 194C It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor - disallowance...
View ArticleAssistant Commissioner of Income-tax Versus Spicer India Ltd. - Income Tax -...
Assistant Commissioner of Income-tax Versus Spicer India Ltd. - Income Tax - ITAT PUNE - Tri - Premature sales tax payment - Held that - The assessee has availed the benefit of Sales tax Deferral...
View ArticlePremature sales tax payment - if the assessee get the benefit, the said...
Income Tax - Dated - 5-12-2013 - Premature sales tax payment - if the assessee get the benefit, the said benefit is in the nature of the capital receipt - this issue in respect of the computation of...
View ArticleThe shed owned by the assessee was a business asset and in case of business...
Income Tax - Dated - 5-12-2013 - The shed owned by the assessee was a business asset and in case of business asset, provisions of Section 23(1) are not applicable - No notional income (rent) can be...
View ArticleInterest on custom duty - accrual of expenses - The interest on custom duty...
Income Tax - Dated - 5-12-2013 - Interest on custom duty - accrual of expenses - The interest on custom duty has the same nature as custom duty and therefore it could be allowed on payment basis - Tri...
View ArticleOriental Seritech Limited Versus Commissioner of Income Tax - Income Tax -...
Oriental Seritech Limited Versus Commissioner of Income Tax - Income Tax - ITAT MUMBAI - Tri - Interest on custom duty - accrual of expenses - Held that - The accounts have been prpared on a non going...
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