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Case Laws
Showing 221 to 240 of 1580 Records
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2013 (10) TMI 1360 - PUNJAB AND HARYANA HIGH COURT
Loan advanced - Held that:- A perusal of the order passed by the Income Tax Appellate Tribunal reveals that after considering that a cheque was issued in favour of the assessee, from the account of the proprietorship concern, the assessee deposited the cheque in the account of the newly formed company, which returned this amount to the assessee, held that the amount belonged to the assessee on account of his capital in the proprietorship concern. The Income Tax Appellate Tribunal also held that the Commissioner of Income Tax (Appeals) rightly restricted addition of ₹ 34,858/-, i.e., to the extent of accumulated profits. We have considered the arguments advanced by counsel for the revenue and are not inclined to take a view different from the opinion recorded by the Tribunal. The arguments raise disputed questions of fact, which have been answered in favour of the assessee. In the absence of any error, while considering the facts or in applying any provision of the Act, we find no reason to hold that findings of facts recorded by the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) give rise to a question of law, much less, the questions of law framed by the revenue.
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2013 (10) TMI 1359 - SC ORDER
Refund of service tax - levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery.
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2013 (10) TMI 1358 - CESTAT BANGALORE
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... ... ..... ts to Technopark is not limited to only electricity and water but also includes campus maintenance and back-up power supply through generators, network facility. In such circumstances, the department’s claim that what has been provided is a Business Support Service, prima facie has some force. Under these circumstances, we consider that appellant has to be put to terms and it was submitted that an amount of ₹ 23,46,462/- falls within the normal period and in our opinion the appellant should be required to deposit this amount for hearing the appeal. Accordingly appellant is directed to deposit a round sum of ₹ 25,00,000/- (Rupees Twenty-five Lakhs Only) as pre-deposit within 8 weeks and report compliance on 26.12.2013. Subject to compliance, there shall be waiver of pre-deposit of the balance dues and stay against recovery during the pendency of the appeal. (Operative portion of this Order was pronounced in open court on conclusion of hearing on 28.10.2013.)
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2013 (10) TMI 1357 - KERALA HIGH COURT
Whether the principle of appropriation of payment under section 55C of the Kerala General Sales Tax Act, 1963, apply when amounts are deposited 'on account' pursuant to orders of the appellate authority.
Whether the final quantification of the amount (after appropriation) for settlement as per the provisions of the Amnesty Scheme under the Act open to challenge after payment by the assessee under article 226 of the Constitution of India.
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2013 (10) TMI 1356 - ITAT DELHI
Eligibility of duty draw back for the computation of deduction u/s 10B allowed. Provisions of section 10B are different from the provisions of section 80IA wherein no 77 formula has been laid down for computing the eligible business profit.
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2013 (10) TMI 1355 - CESTAT KOLKATA
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... ... ..... ree parties involved, namely, (i) the applicant, (ii) Jharkhand State Electricity Board & (iii) the Customer of the Jharkhand State Electricity Board. Thus, these services are rendered on behalf of the Client (Jharkhand State Electricity Board) to the consumer of the Jharkhand State Electricity Board. In these circumstances, the applicant could not able to make out a prima facie case for total waiver of pre-deposit. No financial hardship is pleaded by the applicant. Accordingly, we direct the applicant to deposit 50 of the service tax of ₹ 7.49 lakhs within a period of twelve weeks from today and report compliance on 9-1-2014. On deposit of the said amount, the balance amount of dues adjudged against the applicant would stand waived and its recovery stayed during pendency of the appeal. Failure to deposit the said amount would result in dismissal of the appeal without further notice. Stay petition is disposed of as above. (Dictated and pronounced in the open Court)
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2013 (10) TMI 1354 - CESTAT BANGALORE
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... ... ..... primarily to its members, for a subscription or any other amount”. On perusal of the above definition, the activity of the appellant has not been evaluated and hence, the said Section is not attracted. 4. Learned Authorised Representative on behalf of Revenue relied upon the Order-in-Original as well as the Tribunal’s ruling in the case of Sterling Holiday Resorts (I) Ltd. v. Commissioner of Service Tax, Chennai 2008 (12) S.T.R. 294 (Tri.-Chennai) . 5. Having considered the rival contentions, we find from the Ruling in the case of Sterling Holiday Resorts (I) Ltd., a major part of the revenue comes from ‘Time Share’ members whereas in the present case, the facts as above are different. Hence this decision is distinguishable. In this view of the matter, prima facie case is in favour of the appellant. Accordingly, stay of disputed tax, interest and penalty is allowed during pendency of the appeal. (Order dictated and pronounced in open Court)
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2013 (10) TMI 1353 - CESTAT AHMEDABAD
Business Auxiliary Services - appellant engaged in procuring of orders, forwarding invoices and for collection of payments for HDPE/PP woven sacks on behalf of M/s. Yomica Fabrics and M/s. Muscat Polymers - whether the activities undertaken by the appellant is a buying and selling activity only or the activities undertaken amount to providing BAS services to M/s. Yomica Fabrics and M/s. Muscat Polymers on whom debit notes are raised by the appellant?
Held that:- On perusal of the purchase orders and the invoices by the appellant, it is evident that they are purchasing the goods from M/s. Yomica Fabrics and M/s. Muscat polymers are subsequently selling the same to M/s. Gujarat Ambuja Cements Ltd. - appellant has only done buying and selling activity and no Service Tax under BAS is attracted with respect to debit notes raised by the appellant - appeal allowed - decided in favor of appellant.
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2013 (10) TMI 1352 - SC ORDER
Waiver of pre deposit - large scale evasion of central excise duty - clandestine production of excisable goods and removal of the same without payment of excise duty - Extension of time to make pre deposit.
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2013 (10) TMI 1351 - MADRAS HIGH COURT
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... ... ..... pondent/assessee, there is no representation. 6. Learned Standing Counsel appearing for the Revenue submitted that as the assessee had not paid the duty on the clearance of the goods, penalty was attracted. 7. We do not agree with the said submission made by the Revenue as under Section 11AC of the Central Excise Act, levy of penalty is imposed for the contravention of various statutory provisions involved in the clearances without payment of duty. A reading of the show cause notice issued by the Revenue dated 7-7-2004 shows that there is hardly any reference to this requirement of law. As a matter of course while demanding duty, penalty proposal was also made. 8. In the background of this fact and the conclusion arrived at by the Tribunal that the assessee was forced to pay a higher amount than what was actually due, we do not find any ground to interfere with the order passed by the Tribunal. Accordingly, the appeal fails and the same is dismissed. No costs.
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2013 (10) TMI 1350 - PUNJAB & HARYANA HIGH COURT
Deduction on account of interest on sticky loans - denial of claim being the interest doubtful of recovery and having been credited to suspense account - system of accounting - Held that:- The assessee was following the mercantile system of accountancy wherein any income accruing even though not received was subject to tax. The assessee had not claimed any amount by way of bad debts under the provisions of the Act and in such a situation, the interest accrued thereon also cannot be said to be not arising to the assessee. Moreover, the findings recorded by the Assessing Officer, CIT (A) and the Tribunal have not been shown to be erroneous or perverse in any manner. - Decided against assessee
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2013 (10) TMI 1349 - SC ORDER
India-UK DTAA - income on account of slot chartering - Taxability u/s 44 B OR 28 to 43 - Whether on the facts and circumstances of the case and in law the income of the assessee by way of slot chartering would form a part of income from operations of ships exempt under Article 9 of the Tax Treaty between India and UK.
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2013 (10) TMI 1348 - CESTAT DELHI
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... ... ..... s the Union of India. Apart from the constitutional and statutory provision, the principle is covered by a catena of binding authority. Reference may be made to the decision of the Supreme Court in Chief Conservator of Forests, Govt. of A.P. vs. Collector and Others - AIR 2003 SC 1805. 5. In the aforesaid circumstances, the entirety of the proceedings initiated resulting in the adjudication order, which is the subject matter of this appeal is a nullity and no service tax, interest or penalty could be validly realised under the void adjudication order, in respect of any liability attributable to the Union of India, Ministry of Railways. Since the necessary party was not impleaded nor put on notice at any stage of the proceedings, the appeal preferred by the Divisional Railway Manager, North Central Railway, Allahabad is also for the same reason incompetent, with these observations and a declaration that the adjudication order is a nullity, this incompetent appeal is rejected.
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2013 (10) TMI 1347 - SUPREME COURT
Disciplinary proceedings against the errant employee - The respondent offered his unconditional apology for consumption of alcohol and requested the Disciplinary Authority to take a sympathetic view of the matter and pardon him. - Held that:- When the punishment is found to be outrageously disproportionate to the nature of charge, principle of proportionality comes into play. It is, however, to be borne in mind that this principle would be attracted, which is in tune with doctrine of Wednesbury Rule of reasonableness, only when in the facts and circumstances of the case, penalty imposed is so disproportionate to the nature of charge that it shocks the conscience of the Court and the Court is forced to believe that it is totally unreasonable and arbitrary.
The High Court has totally downplayed the seriousness of misconduct. It was a case where the - respondent employee had gone to the place of work in a fully drunken state. Going to the place of work under the influence of alcohol during working hours (it was 11.30 a.m.) would itself be a serious act of misconduct. What compounds the gravity of delinquency is that the place of work is not any commercial establishment but a school i.e. temple of learning. The High Court has glossed over and trivialized the aforesaid aspect by simply stating that the respondent was not a “habitual drunkard” and it is not the case of the management that he used to come to the school in a drunken state “regularly or quite often”.
Entering the school premises in working hours i.e. 11.30 a.m. in an inebriated condition and thereafter forcibly entering into the Principal’s room would constitute a serious misconduct. Penalty of removal for such a misconduct cannot be treated as disproportionate. It does not seem to be unreasonable and does not shock the conscience of the Court. Though it does not appear to be excessive either, but even if it were to be so, merely because the Court feels that penalty should have been lighter than the one imposed, by itself is not a ground to interfere with the discretion of the disciplinary authorities. - Decided against the employee.
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2013 (10) TMI 1346 - CESTAT MUMBAI
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... ... ..... lf of the client’. The contention of benefit of notification is not pleaded before the lower authority. The contention is that in view of this notification if the activity of the appellant is held as ‘production of goods on behalf of client’. The activity undertaken by the appellant is exempted on payment of Service Tax. 5. Revenue relied upon the finding of the lower authority and submitted that as the appellants have undertaken the job work activities on behalf of the principal manufacturer, which activity covered under the category of Business Auxiliary Service. 6. We find that as per the benefit of Notification No. 14/2004-Service Tax, dated 10-9-2004 there is exemption in respect of the Business Auxiliary Service so far as it relates to the production of goods on behalf of the client. We find that appellants are entitled for the benefit of this notification. Therefore, the impugned order is set aside and appeal is allowed. (Dictated in Court)
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2013 (10) TMI 1345 - CESTAT NEW DELHI
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... ... ..... ng what is a serious occupation i.e. litigation. While there are no upper or lower limits which could be considered for condonation, in all cases what is important is that the application for condonation of delay must not reveal a casual or laconic approach to pursuing further remedies against an order one is aggrieved by. 5. In the case on hand, the order-in-appeal was received by the Proprietor of the appellant firm himself not by some subordinate or inconsequential employee. The explanation that the proprietor misdirected himself as to the importance of the order; that he mixed up the same with other personal papers and recollected the existence of the order only after a recovery notice was received from Revenue, clearly to our mind, illustrates absolute lack of diligence. 6. On the aforesaid premises we find no reasonable cause for condonation of delay. The application is misconceived and is accordingly rejected. Consequently the appeal stands rejected as well.
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2013 (10) TMI 1344 - CESTAT AHMEDABAD
Short payment of tax - coaching in English language - advance fees - fees received prior to 1-7-2003 for which services were rendered before as well as after 1-7-2003 - penalty - Held that: - As per C.B.E. & C. Circular No. 65/14/2003-S.T., dated 5-11-2003 w.e.f. 1-7-2003 Service Tax liability was created on Coaching Services. The fees collected and services rendered by the appellant up to 1-7-2003, does not attract Service Tax on coaching of English classes. For the period from 1-7-2003 there was full exemption to a “Vocational Training Institute” as per the N/N. 9/2003-S.T., dated 20-6-2003 which was to remain in force up to 29-2-2004 - a Coaching in English language can impart necessary skill in a trainee to enable him to seek employment or undertake self-employment. There is no mention of coaching in any foreign language or Indian language in this notification. Appellant was thus eligible to exemption under N/N. 9/2003-S.T., dated 20-6-2003 to the period after 1-7-2003. There is no evidence on record that coaching in English language was imparted after 29-2-2004 - appeal allowed - decided in favor of appellant.
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2013 (10) TMI 1343 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ly received under the Right to Information Act, the entire proceedings including the show cause notices may be quashed and the goods may be ordered to be released. 3. Counsel for the respondents submits that as the matter is pending adjudication, the petitioner may raise these pleas before the adjudicating authority, who would decide the matter within such time as this Court may deem fit. 4. We have heard Counsel for the parties and as the matter is pending adjudication before the adjudicating authority dispose of the writ petition by directing the petitioner to appear before the adjudicating authority, with liberty to raise all pleas raised herein including the plea based on information supplied under the RTI Act. The adjudicating authority shall grant personal hearing to the petitioner and conclude the matter within a week of the petitioner furnishing his reply/defence if any. 5. Parties are directed to appear before the adjudicating authority on 29-10-2013.
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2013 (10) TMI 1342 - GUJARAT HIGH COURT
Whether or not the assessee had suppressed relevant facts from the department?
Whether or not the extended period would be invoked under section 11A proviso, notwithstanding the department’s knowledge of the facts?
Whether or not the Tribunal ought to have held that OIO is barred by limitation?
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2013 (10) TMI 1341 - ALLAHABAD HIGH COURT
Maintainability of appeal - Whether the Tribunal has committed substantial illegality while interpreting instruction No. 5 of 2008 dated 15th May, 2008 without taking into account the loss, notional tax effect in case of loss? - disallowance of bad debt and its interest claimed under Section 36(1)(viia)delted by CIT(A) - Held that:- The assessee is enjoying the benefit of Section 80P of the Act and as such the tax on an income is exempted. Even if the addition is sustained, there will be no tax demand as the tax effect will be NIL. In view of the Instruction No.5 of the CBDT dated 10.7.2014, the present appeal is not maintainable.
In the case of CIT v. Manglam Ricinus Ltd. [2008 (5) TMI 640 - DELHI HIGH COURT] the Hon'ble Delhi High Court observed that in such type of cases, the exercise shall be merely academic exercise - Decided against revenue.
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