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DOMAIN NAME IS ALSO A TRADE MARK - Article Classification - Multigrain Bread Concentrate - Chapter 11 or Chapter 19 - - prima facie Multigrain Bread Concentrate cannot be considered as flour preparation. - Tri Valuation - whole sale packing - MRP Based or Transaction value - The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257] cannot be followed - Decided in favor of assessee. - Tri Works contract service - supply and installation of 'Electronic Security and Safety Systems' - value of goods supplied to be reduced from gross value - stay granted - Tri Cenvat Credit - input services - fumigation expenses incurred are in the nature of packing expenses. - credit allowed - Tri Cenvat Credit - input services - ood Pass Services has no nexus with the business of assessee - credit denied - Tri Appeal by Revenue before CESTAT - In the present case the amount involved in this appeal is only Rs. 2,52,146/- - Appeal filed by revenue dismissed. - Tri Imposing anti dumping duty - writ petition - no cause of action had arisen within the territorial jurisdiction of this Court to entertain the writ petitions. - HC Addition u/s 50C - No addition u/s.50C can be made in the hands of purchaser. - No record to show that the appellant had received over and above the sale consideration shown. - Tri Jurisdiction power u/s 263 by CIT(A) - only the untouched parts of the assessment order, which did not fall for consideration before the CIT(A) are still open to the CIT to revise u/s 263. - Tri TP - Only addition could be made was by considering the excess AMP spends, and the addition done by the lower authorities considering 1% of sales, as brand development fee was not justified. - Tri Car parking charges, communication electrical charges, electrical room rent, other rental income, rental two wheeler parking, rent for usage area, telecom room rent and usage of cable duct(trench) - there are taxable under the head income from other sources and not as business income - Tri Disallowance made by the AO on allegation of diverting borrowed funds to the sister concerns is not borne out from record, hence, cannot be accepted. - Tri 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    Left Stop Right
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