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DOMAIN NAME IS ALSO A TRADE MARK - Article Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - Tri Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - Tri Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section 65(105)(zzzn) of the Finance Act, 1994. - Tri Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994 with retrospective effect from 01/07/2003. - Tri Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - Tri Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported was the talcum powder simpliciter, of course in packed condition. - HC Expenditure owing to distribution of gifts to members/staff - expenditure allowed - Tri Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - Tri Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - Tri Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for accommodation entry - no addition - Tri Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - Tri TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - Tri Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT - Notice bad in law - Tri Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri    Left Stop Right
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VAT and Sales Tax
Showing 1 to 15 of 5735 Records

    2013 (6) TMI 433 - DELHI HIGH COURT

    Aar Tee Tranport Co. Pvt. Ltd. Versus Commissioner, Department of Trade And Taxes and others

    Objection under DVAT Act - Section 74(8) and 74(9) - It was the case of the petitioner that it is not a dealer and is only transporter and the goods were never sold in Delhi, but were meant for transportation to other states. - held that:- the orde ......

    2013 (6) TMI 410 - ALLAHABAD HIGH COURT

    M/s Shekhar Hospital Pvt. Ltd. Versus Commercial Tax Tribunal Bench 3 Commercial Tax Lko & 2 Other

    Conditional stay - interim stay only to the extent of 80% of disputed tax - Held that:- No valid reason has been assigned by the said authorities while granting the conditional stay to the petitioner and also not valid findings has been given by the ......

    2013 (6) TMI 409 - GUJARAT HIGH COURT

    Mehsana District Co-Operative Milk Producers´ Union Ltd. Versus State of Gujarat Through Secretary & 2

    Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel. - period between 01.04.2006 to 01.08.2006. - Since the exemption notification was withdrawn, the petitioner and other co-ope ......

    2013 (6) TMI 386 - ALLAHABAD HIGH COURT

    Prakash Parcel Service Limited Versus State of U. P. & Others

    Consignment was not accompanied with down loaded transit declaration form as prescribed by the Commissioner, Commercial Tax, U.P. vide its circular No.552 dated 30th of July, 2009 - assessee transporting a consignment of steel casting machines - seiz ......

    2013 (6) TMI 385 - MADRAS HIGH COURT

    M/s. Summer India Textile Mills (P) Ltd. Versus The Commercial Tax Officer

    Refund claim rejected - discrepancy in the purchase invoice supplied by the petitioner containing incomplete information on the rate of tax and the actual tax payable - proposal to restrict the petitioner's claim of ITC to 4% on the purchase of capit ......

    2013 (6) TMI 362 - BOMBAY HIGH COURT

    M/s. Jindal Poly Films Ltd. And Another Versus The State of Maharashtra And Others

    Retrospective legislation - Withdrawal of benefit - Constitutional validity - reasonableness - amendment in Package schemes of incentive - whether validating enactment only legalizes a levy already imposed, but does not impose a fresh tax - Maharasht ......

    2013 (6) TMI 343 - ALLAHABAD HIGH COURT

    U. P. State Sugar & Cane Development Corp. Ltd. Versus Commercial Tax Tribunal Lucknow Bench-Iii, Lucknow & Others

    Entry tax imposed under Section 9(4) of the Entry of Goods Act, 2000 - addition made under Rule 41(8) (State) - assessee has sold the molasses against the Form-3B - Held that:- Undoubtedly, the dealer is having the turnover of more than Rs.25 crores, ......

    2013 (6) TMI 342 - MADRAS HIGH COURT

    M/s. Ultra Tiles Pvt. Ltd. Versus The Assistant Commissioner (CT)

    Disallowance of exemption on sales return and exempted sales - details regarding the same were not given in the prescribed format - assessee contested against it as when there is no format prescribed under the TNVAT Act for the same - petitioner subm ......

    2013 (6) TMI 319 - ALLAHABAD HIGH COURT

    M/s Sangam Structurals Ltd. Naini Alld. Versus Commissioner Trade Tax, U. P. Lucknow

    Concession rate of tax - denial of claim on the ground that there was no contract for the supply of steel structure between the U.P. Power Corporation Ltd. and the assessee - Held that:- As on the face of the agreement and the amendment carried out t ......

    2013 (6) TMI 295 - MADRAS HIGH COURT

    M/s. Vaas Automation Private Limited Versus The Authority for Clarification and Advance Ruling and others

    Levy of higher rate of VAT - declared goods - violation of Section 8(2) of CST Act - industrial valves - non-ferrous metals and alloys - for the turnover not covered by Form 'C', revenue levied tax at 12.5% on the ground that the petitioner-dealer it ......

    2013 (6) TMI 294 - DELHI HIGH COURT

    Indus Towers Ltd. Versus UOI and Ors.

    Refund of taxes paid on the activity of the provision of "passive infrastructure services" - alternative to direct the said respondent to deposit the taxes paid for appropriation towards the tax liability arising out of the impugned order - Whether ......

    2013 (6) TMI 261 - ANDHRA PRADESH HIGH COURT

    IRCON International Limited Versus State of A. P. and another

    Work Contract Tax - whether petitioner derived double benefit in the form of the escalation of seigniorage fee and Work Contract Tax (WTC) and the amount paid in excess was directed to be recovered through memo, dated 28.03.2009? - Held that:- The ag ......

    2013 (6) TMI 260 - ALLAHABAD HIGH COURT

    M/S Manohar Lal Hira Lal Ltd. Thru´ M. D. Manvendra Goel Versus State of U. P. Thru´ Institutional Finance Secretary & Others

    Reassessment - sanction granted to reopen the assessments by the Additional Commissioner - held that:- Apex Court has clearly laid down in the case of TVL K.A.K. Anwar and Company (1997 (11) TMI 489 - SUPREME COURT OF INDIA) that the decision rendere ......

    2013 (6) TMI 231 - CHATTISGARH HIGH COURT

    Mohammed Sultan Ahmed And Others Versus Chhattisgarh State Minor Forest Produce (T&D) Cooperative Federation Limited & Another

    Tendu leaves versus minor forest produce - Levy of purchase tax @25% versus 4% (5%) - held that:- There is no taxable entry separately for minor forest produce. The exemption notifications provide for granting exemption to minor forest produce partly ......

    2013 (6) TMI 230 - ALLAHABAD HIGH COURT

    M/s. Sharad Carriers Private Limited Versus Commissioner of Trade Tax, U. P., Lucknow

    Inter state sale or local sale - The assessing authority inferred that the goods have been sold inside the State of U.P. He valued the goods and levied penalty to the extent of 40% of the value of the goods in both the cases. - held that:- the appl ......

   
 
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