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Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - Tri Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of recurring in nature - not taxable - Tri Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by assuming it to be an income whereas in realty the amount was by way of advance/ deposit. - Tri Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out. - Levy of tax upheld - HC Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - Tri    Left Stop Right
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Event Calendar For the Month of May

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1

May 05

Central Excise

Monthly - payment of Central Excise Duties for the previous month - For non SSI Units (6th in case of electronic payment through internet banking) - G.A.R.-7 Challan

Form: GAR - 7 - Provision: Rule 8(1)

2

May 05

Service Tax

Monthly - Payment of Service Tax for assessees other than individual, Proprietorship Firm and Partnership Firm (6th in case of electronic payment through internet banking) – G.A.R.-7 Challan

Form: GAR - 7 - Provision: Rule 6

3

May 07

Income Tax

Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)

Form: Challan Form ITNS 281 - Provision: Rule 30(2)

4

May 07

Delhi VAT

Issue of TDS certificates for the tax deducted at source - 7 days from the date of deposit of TDS

Form: DVAT – 43 - Provision: Rule 59(2)

5

May 07

Income Tax

Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.

Form: Form No. 27C - Provision: Rule 37C

6

May 07

Income Tax

Submission of copy of declaration forms (Form 15G and form 15H) received from deductee by the deductor for non deduction of TDS under section 197A before the Chief Commissioner or Commissioner

Form: - Provision: Rule 29C

7

May 07

Income Tax

Monthly payment of TCS u/s 206C

Form: Challan Form ITNS 281 - Provision: Rule 37CA

8

May 10

Central Excise

Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month for EOU units

Form: ER - 2 - Provision: Rule 17(3)

9

May 10

Central Excise

Monthly - Details of receipt and consumption of principal inputs and finished excisable goods - Declarations under central excise to be filed by a unit paying total duty (Cenvat Credit + Cash) of more than 1 crore

Form: ER - 6 - Provision: Rule 9A(3)

10

May 10

Central Excise

Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month For non SSI Units

Form: ER - 1 - Provision: Rule 12(1)

11

May 15

PF ESI

Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.

Form: - Provision:

12

May 15

PF ESI

Monthly - EPF - Return of member leaving service during the previous month

Form: - Provision:

13

May 15

PF ESI

Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.

Form: - Provision:

14

May 15

PF ESI

Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month

Form: - Provision:

15

May 15

Income Tax

Quarterly Statement of collection of tax at source (TCS) for the Quarter Ending March 31.

Form: TCS: Form No. 27EQ - Provision: Rule 31AA

16

May 15

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident for the quarter ending March 31.

Form: Form No. 27Q - Provision: Rule 31A

17

May 15

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of all other deductees for the quarter ending March

Form: Form No. 26Q - Provision: Rule 31A

18

May 15

Income Tax

Quarterly Statement of deduction of tax at source (TDS) on salary u/s 192 for the quarter ending March

Form: Form No. 24Q - Provision: Rule 31A

19

May 15

Delhi VAT

Deposit of tax deducted at source during the previous month

Form: DVAT – 20 - Provision: Rule 59(1)

20

May 15

PF ESI

Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)

Form: - Provision:

21

May 16

PF ESI

Monthly - Payment of ESI Contribution for the previous month (plus grace period of 5 days)

Form: - Provision:

22

May 25

PF ESI

Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.

Form: - Provision:

23

May 30

Income Tax

Quarterly issuance of certificate of tax deducted at source (other than salary) for the quarter ending March 31.

Form: Form No. 16A - Provision: Rule 31

24

May 30

Income Tax

Quarterly issuance of Certificate of collection of tax at source (TCS) for the Quarter Ending March 31.

Form: Form No. 27D - Provision: Rule 37D

25

May 31

Income Tax

Certificate of tax deducted at source (TDS) to employees in respect of salary paid during the previous financial year

Form: Form 16 with Form 12BA and 16AA - Provision: Rule 31
 
 
 
 
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