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Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other conditions met - rebate allowed - HC Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. - against the assessee. - HC Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type of packing referred to in sub-section (76b). - HC Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished by the assessee. - HC MAT - for computation of adjusted book profit, the provisions of sec.14A cannot be imported into clause (f) of the Explanation to sec. 115JB. - Tri Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service provider. Against assessee. - Tri Entitlement for Registration under Section 12AA - Since the object of the assessee society is only to benefit a particular community, primarily, Telugu Beri Vysia community and for performance of similar functions by other Hindus, the Tribunal rightly dismissed the appeal - HC Addition - Mere disparity in the consumption of electricity could not be a reason for estimating higher turnover as the production depends upon various factors. - Tri Forward contract cancellation loss - whether be treated as business loss - held yes since it is not a speculation transaction - HC A shareholder holding only 0.001% shares cannot be permitted to hold the company to ransom where 99% of the shareholders have accepted the scheme and the majority of the remaining shareholder comprising 1% have accepted the scheme and taken the moneys in lieu of their shares. - HC Demand of duty – Suo-moto credit taken by appellant - the amount paid by mistake cannot be termed as duty in the case on hand - demand set aside. - Tri Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - Tri Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - Tri Appropriate rate of tax - Works Contract Service - 4% or 2% - the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - instruction dated 28.04.2008 is invalid - HC Section 40(a) (ia) would cover not only to the amounts which are payable as on 31th March of a particular year but also which are payable at any time during the year. - HC The proceedings in the Parliament, its debates and even the speeches made by the proposer of a bill are ordinarily not considered as relevant or safe tools for interpretation of a statute. - HC Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does not lay down correct law - HC    Left Stop Right

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2011 (9) TMI 793 - CESTAT, CHENNAI
KASTURI & SONS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

Demand - Time limitation - The internal audit group of the Revenue Department detected that the appellants are receiving payments for making available space on their website for advertisement service - The argument by the Ld. Counsel that making available such space on the website means export of service is prima facie not convincing when customers located in India can click on the website and avail the service - In the case of providing a link to google.inc. also, the adjudicating Commissioner has come to the conclusion that making available such space attracts levy under Section 65(105)(zzzm) - Held that: the appellants have not made out a prima facie case for complete waiver of the predeposit. No arguments have also been advanced on behalf of the appellants on the ground of financial hardship - Decided against the assessee by way of direction to deposit Rs. 35 Lakhs

 
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