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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri    Left Stop Right
Index of Negative Services
 
A compilation in accordance with:
- Amendments in Finance Act, 2012
- Related definitions
- Scope of negative list as clarified by CBEC

Sr. No.

Clause

Negative Service

Date
01 66D(a)
Services by Government or a local authority
01-07-2012
02 66D(b)
Services by the Reserve Bank of India
01-07-2012
03 66D(c)
Services by a foreign diplomatic mission located in India
01-07-2012
04 66D(d)
Services relating to agriculture
01-07-2012
05 66D(e)
Trading of goods
01-07-2012
06 66D(f)
Any process amounting to manufacture or production of goods
01-07-2012
07 66D(g)
Selling of space or time slots for advertisements
01-07-2012
08 66D(h)
Service by way of access to a road or a bridge on payment of toll charges
01-07-2012
09 66D(i)
Betting, gambling or lottery
01-07-2012
10 66D(j)
Admission to entertainment events or access to amusement facilities
01-07-2012
11 66D(k)
Transmission or distribution of electricity
01-07-2012
12 66D(l)
Services by way of education
01-07-2012
13 66D(m)
Services by way of renting of residential dwelling for use as residence
01-07-2012
14 66D(n)
Financial Sector
01-07-2012
15 66D(o)
Service of transportation of passengers
01-07-2012
16 66D(p)
Services by way of transportation of goods
01-07-2012
17 66D(q)
Funeral, burial, crematorium or mortuary services
01-07-2012

 

 
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