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Reversal of Cenvat Credit supply made under Notification N.33/2012-CE dated 09.07.2012 against SHIS DUTY CREDIT SCRIP Service Tax on White wash & Painting Input credit of service tax paid on commission to commssion agent for geting enquiry, participating in tender and for booking of order before start manufacturing activities Sir , can we take cenvat credit of 2008 year invoice in 2014 year in the month of August. Previous period availment of cenvat credit Work from rented home | proprietorship REGISTERATION UNDER DVAT Capital goods rejection Cenvat credit on AHU Ducting Consingee: China, Buyer: India
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1 2014 (8) TMI 713 - GUJARAT HIGH COURT
  Commissioner Versus Dynamic Industries Ltd.
  CENVAT Credit - input services - scope of the term 'include' and 'such as' - Whether the Hon'ble Tribunal was correct in holding that Credit of Service tax paid on Customs House Agents Services, Shipping Agents and Container Services and Services of.....
2 2014 (8) TMI 712 - CESTAT NEW DELHI
  BABA TRADING CO Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABAD
  Waiver of pre deposit - Franchise service or not - sub-license agreement - penalties under Section 76, 77 & Rule 7C read with section 70 - Held that:- Assessee was given the right to book, deliver, transshipment, handling, loading, unloading etc. an.....
3 2014 (8) TMI 711 - CESTAT MUMBAI
  KPIT TECHNOLOGIES LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Import of services - Whether a branch of a corporate body situated abroad can be said to have rendered a service to the head office of the body corporate situated in India - Software Development and Consultancy Service - Held that:- Section 66A in ou.....
4 2014 (8) TMI 710 - CESTAT NEW DELHI
  M/s FLEX INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Banking and other Financial Services - taxability of lease rent - finance lease agreement - Held that:- According to the Accounting Standards for Financial Lease published by ICAI, a lease is classified as a financial lease, if there is an option fo.....
5 2014 (8) TMI 709 - CESTAT CHENNAI
  SHRIRAM EPC LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Waiver of pre deposit - Works Contract service - whether activity of the applicant for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various municipalities and local authorities would.....
6 2014 (8) TMI 708 - CESTAT BANGALORE
  M/s. Sudhakar Polymers Ltd. Versus CCE. & ST., Hyderabad-III
  Waiver of pre deposit - works contract - Turnkey Projects including engineering, procurement and construction or commissioning (EPC) projects. - interest under Section 75 - penalties under Sections 77 and 78 - Held that:- works were for pipe-line co.....
7 2014 (8) TMI 707 - CESTAT NEW DELHI
  M/s. MP. Laghu Udhyog Nigam Ltd. Versus CCE, Bhopal
  Consulting Engineer Service - Collection of supervision charges - construction of Navodaya Vidyalaya building - Held that:- There is not even a single line describing as to what is the actual services rendered by the appellants which are sought to be.....
8 2014 (8) TMI 706 - MADRAS HIGH COURT
  M/s. Balaji Tyres, rep. By its Prop. S. Ravi Versus The Deputy Commercial Tax Officer
  Writ of Certiorarified Mandamus to call for the records - Detention notice - demanding tax together with compounding fee – goods were sent for trial - Held that - The petitioner is willing to pay the tax under protest in terms of Section 67(4) of the.....
9 2014 (8) TMI 705 - CESTAT KOLKATA
  M/s RAMSARUP UTPADAK Versus COMMISSIONER OF CENTRAL EXCISE
  Cenvat Credit - Export of M.S. Billets as such to Nepal - Billets were not exported directly from the factory of manufacturer - procedure prescribed under Notification 45/2001-NT for export under bond to Nepal was not followed by the Applicant - pen.....
10 2014 (8) TMI 704 - CESTAT NEW DELHI
  CCE, Kanpur Versus M/s LML Ltd.
  Denial of interest on refund claim - Interest @12% - Pre deposit made by assessee in 1998 - Appeal decided in favour of assessee - Amount deposited by assessee became refundable - Held that:- Section 11BB providing for interest on delay in refund was.....
11 2014 (8) TMI 703 - CESTAT MUMBAI
  HD FIRE PROTECT PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Mega Power project - Exemption to sub-contractor - Benefit of duty exemption under Notification 6/2006-CE dated 01/03/2006 - Revenue contends that as a sub-contractor, assessee had not been awarded the contract under ICB process and the goods which t.....
12 2014 (8) TMI 702 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD Versus M/s KARTIK ENGINEERS PVT LTD
  Valuation - related parties - extended period of limitation - monthly/quarterly returns filed by respondent regularly - Respondent was selling its goods predominantly at the factory gate to independent buyers and merely 25% of its clearances were mad.....
13 2014 (8) TMI 701 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Versus LAXMI METAL PRESSING WORKS
  Invocation of extended period of limitation - Suppression of facts - Malafide intention - whether extended period of time could have been invoked to confirm the demand in the instant case where the respondent-assessee had not included the cost of die.....
14 2014 (8) TMI 700 - CESTAT NEW DELHI
  M/s RSWM Ltd. (Fabric Division) Versus CCE, Jaipur-II
  CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - Held that:- During the period of dispute, that is, during period from June 2008 to March 2010, the definition of ‘input servic.....
15 2014 (8) TMI 699 - CESTAT NEW DELHI
  M/s Pelican Tobacco Co. Ltd. Versus CCE, Delhi-IV
  CENVAT Credit - Remission of duty - Loss of goods in dacoity - Held that:- There is no dispute that the goods in respect of which the remission of duty is being claimed are reported to have been lost on account of dacoity, which is claimed to have ta.....
16 2014 (8) TMI 698 - CESTAT MUMBAI
  M/s INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Denial of refund claim - Unjust enrichment - Duty paid twice - Notification No. 62/2002-CX dated 31.12.2002 - Held that:- Appellants have paid duty on Ethanol and did not take credit thereof. It is also not in dispute that the appellants cleared EBMS.....
17 2014 (8) TMI 697 - CESTAT KOLKATA
  M/s. RSI PRIVATE LIMITED Versus COMMISSIONER OF CUSTOMS(PORT), KOLKATA
  Waiver of pre deposit - Company declared as sick unit by BFIR - Held that:- against a total outstanding dues of around ₹ 11.72 Crores confirmed against all the Applications a pre-deposit of ₹ 1.14 Crores would meet the ends of justice. As.....
18 2014 (8) TMI 696 - ALLAHABAD HIGH COURT
  Commissioner, Customs And Central Excise And Another Versus M/s. Aban Exim Pvt. Ltd.
  Prohibited goods - redemption of confiscated goods - import of Car Radial Tyres - Whether the Tribunal has committed an error of law in accepting and upholding the clearance for home consumption allowed by the Commissioner (Appeal) of goods otherwis.....
19 2014 (8) TMI 695 - SUPREME COURT
  Union of India & Another Versus Sanjeev V. Deshpande
  Rejection of bail application - Possession of psychotropic substance - prosecution under the provisions of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Application of the Drugs and Cosmetics Act, 1940 - whether persons accused of commit.....
20 2014 (8) TMI 694 - ALLAHABAD HIGH COURT
  State Bank of India Versus The Asstt. Commissioner, Central Excise and Service Tax and others
  Preference of charge / recovery - secured creditors or customs duty payable - Central Excise department initiated proceedings against the respondent no.2-company for payment of excise duties and, an order imposing a demand of duty along with interest.....
21 2014 (8) TMI 693 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax Meerut Versus AR. Trust
  Exemption u/s 80G(5)(vi) – Registration u/s 12AA granted – Section 12AA and 80G operate under different fields or not – Held that:- The Tribunal in its judgment has wrongly proceeded on the basis that the sole reason for refusing an exemption u/s 80G.....
22 2014 (8) TMI 692 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax, Agra Versus Sh. Virendra Behari Agrawal
  Unexplained gifts – Donee denied to make gifts – opportunity to cross examine – Held that:- Shri Surendra Bihari Agrawal was having own minor children, when it is so, then why he will give the gifts to the children of his brother - no cheque was rece.....
23 2014 (8) TMI 691 - BOMBAY HIGH COURT
  Dudhsagar Investments Pvt. Ltd. Versus The Asst. Commissioner of income-tax
  Income from investment company – Income from other sources or income from house property -Whether income received by an investment company in the course of its business, towards letting of a fully furnished office premises, is not to be assessed as ".....
24 2014 (8) TMI 690 - ANDHRA PRADESH HIGH COURT
  THE COMMISSIONER OF INCOME TAX AND THE ASSTT COMMISSIONER OF INCOME TAX Versus M/s MPHASIS LTD
  Computation of deduction u/s 10B - Foreign currency provided for software development services outside India – Held that:- The consideration in respect of computer software received in or brought into India by the assessee in convertible foreign exch.....
25 2014 (8) TMI 689 - ANDHRA PRADESH HIGH COURT
  TCI Industries Ltd. Versus Commissioner of Income Tax And Another
  Rectification of order u/s 154 – Effective date for interest u/s 244A - Whether the assessee is entitled to be paid interest u/s 244-A of the Act from the date on which the application in respect of that amount was made or any date anterior to that –.....
26 2014 (8) TMI 688 - PUNJAB AND HARYANA HIGH COURT
  Commissioner of Income-tax Versus YM. Singla
  Genuineness of gift - Whether the Tribunal is right in holding the gifts as genuine from 26 parties who were merely passing on the accommodation entries not only for the assessee but for other persons also – Held that:- An enquiry into the matter was.....
27 2014 (8) TMI 687 - PUNJAB AND HARYANA HIGH COURT
  Rajiv Gupta Versus Commissioner of Income Tax, Aaykar Bhawan, Rishi Nagar, Ludhiana, Punjab
  Rectification of order – Set off and carry forward of Long Term Capital Loss - Whether the Tribunal was justified in confirming the action of the authorities below in allowing the rectification of subsequent orders without rectifying the initial orde.....
28 2014 (8) TMI 686 - CALCUTTA HIGH COURT
  Commissioner of Income-tax Versus Siliguri Regulated Market Committee
  Allowability of depreciation to charitable organization u/s 32 – Income does not include income from business – Held that:- Where the trust derives income from house property, interest on securities, capital gains, or other sources, the word "income".....
29 2014 (8) TMI 685 - RAJASTHAN HIGH COURT
  The Commissioner of Income Tax, Ajmer Versus Shri Jai Kumar Bakliwal
  Income from undisclosed sources u/s 68 – Amount advanced through proper channel or not – Held that:- The amounts advanced are not substantial and in most of the cases, the amounts are ranging from 25,000 to 90,000 and in some cases, it is exceeding &.....
30 2014 (8) TMI 684 - PUNJAB AND HARYANA HIGH COURT
  M/s Liberty Footwear Co. Versus Commissioner of Income Tax, Aayakar Bhawan, Sector 13, Karnal
  Advertisement and sales promotion expenses u/s 37 – Incurred wholly and exclusively for business purposes or not – Held that:- The Tribunal was rightly of the view that the assessee did not furnish any details and evidence regarding the assets writte.....
31 2014 (8) TMI 683 - KARNATAKA HIGH COURT
  Commissioner of Income-tax Versus ML. Sridhar
  Reopening of assessment u/s 147 - Guidance value for stamp duty - Whether the Tribunal was justified in holding that the Government Circular prescribing the guidance value for stamp duty cannot be placed reliance by the AO to reopen the assessments u.....
32 2014 (8) TMI 682 - CALCUTTA HIGH COURT
  Ganapati Enterprises Versus Commissioner of Income-tax
  Sale of detachable warrants (DW) - assessee claimed that since the cost of acquisition of detachable warrants is not ascertainable, the sale proceeds of these detachable warrants constitutes 'capital receipts not liable to tax - tribunal found that .....
33 2014 (8) TMI 681 - MADRAS HIGH COURT
  Commissioner of Income-tax Versus Working Women's Forum
  Exemption to be granted as provided u/s 13(1)(d) or total denial u/s 11 – Investment made in MIOT Hospitals Ltd. – Contravention of section 11(5)/13(1)(d) or not – Held that:- Following the decision in DIT (Exemptions) v. Sheth Mafatlal Gagalbhai Fou.....
34 2014 (8) TMI 680 - PUNJAB AND HARYANA HIGH COURT
  Commissioner of Income-tax Versus Narinder Kumar Sekhri, Chaman Lal Sekhri and Subhash Chander
  Foreign gifts received - Whether the Tribunal was correct in law in deleting the additions allegedly received by the assessees as foreign gifts – Held that:- Narinder Kumar Sekhri had received foreign gifts from one S. P. Amar with whom he had no rel.....
35 2014 (8) TMI 679 - PUNJAB AND HARYANA HIGH COURT
  The Commissioner of Income Tax-I, Amritsar Versus Sh. Varinder Rawlley
  Penalty proceedings u/s 271(1)(c) r.w Explanation 1(1A) – Addition u/s 68 – onus to establish the genuineness of transaction – Credit entry in account books – Held that:- It is for the assessee to prove the genuineness of the transaction by identifyi.....
36 2014 (8) TMI 678 - ANDHRA PRADESH HIGH COURT
  Commissioner of Income-tax (TDS) Versus Yashoda Super Speciality Hospital
  Doctors to be treated as employees or not – Application of section 192 - Whether the doctors are employees of the assessee or not, if so, payment made to the doctors are treated to be salaries so as to attract the provisions of section 192 of the Inc.....
37 2014 (8) TMI 677 - RAJASTHAN HIGH COURT
  Commissioner of Income Tax, Udaipur Versus M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, Udaipur
  Payment made to PF in ESI fund – amount to be added u/s 36(1)(va) r.w. section 2(24)(x) or not – Held that:- The CIT(A) as well as Tribunal was rightly of the view that where the payments on account of contribution to the provident fund, employees' .....
38 2014 (8) TMI 676 - ITAT MUMBAI
  INDO STOSEC PRIVATE LIMITED Versus INCOME TAX OFFICER
  Assessment of gain on sale of shares – Held that:- The entry passed in the books of account to convert stock in trade into investments is not substantiated with any document - the examination of the applicability of various tests is not required, sin.....
39 2014 (8) TMI 675 - ITAT PUNE
  PARKAR MEDICAL FOUNDATION Versus DY COMMISSIONER OF INCOME TAX
  Power to exercise revisional jurisdiction by CIT u/s 263 – Claim of depreciation on assets not examined – Amount deducted for the purpose of application towards charitable purpose – Held that:- The AO has not at all examined the issue of claim of dep.....
40 2014 (8) TMI 674 - ITAT CHENNAI
  Deputy Commissioner of Income Tax Versus M/s. Sucram Pharmaceuticals Pvt. Ltd.,
  Allowability of deduction u/s 80IC – E-return filed after due date u/s 139(1) – Held that:- The manual filing of return before 30-09-2010 has not been denied by the Revenue - The AY. 2010-11 was the first AY from which furnishing of return in electro.....
41 2014 (8) TMI 673 - CESTAT NEW DELHI
  M/s Jayaswal Neco Industries Limited Versus CCE & ST, Raipur
  Condonation of delay - Cenvat credit - penalty under Rule 15 of the Cenvat Credit Rules, 2004 readwith Section 11AC - whether the appellant had received the order-in-original dated 16/03/12 in the month of March itself or as contended by them, they r.....
42 2014 (8) TMI 672 - CESTAT MUMBAI
  M/s TATA MANAGEMENT TRAINING CENTRE Versus CCE.
  Denial of CENVAT Credit - Training & coaching service - Expenses incurred by way of brokerage for finding accommodation for its faculty - Held that:- CENVAT credit has been claimed by the Noticee in respect of “Training and Coaching, Management Consu.....
43 2014 (8) TMI 671 - CESTAT MUMBAI
  COMMISSIONER OF SERVICE TAX Versus M/s MONETIZATION SOFTWARE PVT LTD
  Refund under Rule 5 of the Cenvat Credit Rules, 2004 - Information Technology Software Services - Held that:- The ground no. (i), (ii) and (v) raised by Revenue in the appeals are to the effect that the value of taxable service exported does not tall.....
44 2014 (8) TMI 670 - CESTAT CHENNAI
  K. KUMAR Versus COMMR. OF C. EX. (SERVICE TAX), PUDUCHERRY
  Demand of service tax - Classification of service - Manpower Recruitment and Supply Agency’s Services or Cargo Handling Services - Held that:- There is a dispute in the classification of the service, can be decided only at the time of final hearing. .....
45 2014 (8) TMI 669 - CESTAT CHENNAI
  BHARAT HEAVY ELECTRICAL LTD. Versus COMMISSIONER OF ST., CHENNAI
  Demand of service tax - Erection, Commissioning and Installation Services - Held that:- All the activities undertaken by the applicants can be identified separately. Therefore, following the decision in the case of Commissioner of Central Excise, Rai.....
46 2014 (8) TMI 668 - CESTAT CHENNAI
  BHARAT SANCHAR NIGAM LTD. Versus COMMR. OF C. EX. (S. T.), TIRUNELVELI
  Waiver of pre-deposit - Installation of PCO booths - Held that:- Applicants are liable to pay Service Tax on the net amount they have received from the booth operator. Therefore, they are not liable to pay Service Tax on the gross amount received fro.....
47 2014 (8) TMI 667 - CESTAT AHMEDABAD
  SANDOZ POLYMERS PVT. LTD. Versus COMMR. OF SERVICE TAX, AHMEDABAD
  Denial of refund claim - Bar of limitation - Held that:- except for a portion of the claim prior to more than one year from the date of receipt of the claim by the Revenue, the balance amounts claimed as refund would be admissible has to be upheld. A.....
48 2014 (8) TMI 666 - CESTAT AHMEDABAD
  SV. JIWANI Versus COMMISSIONER OF CENTRAL EXCISE, VAPI
  Waiver of pre-deposit of Service Tax - Availment of CENVAT Credit - Works contract service - Held that:- On perusal of Rule 2A of Service Tax (Determination of Value) Rules, 2006, we do find that the said provisions start with the wordings “Subject t.....
49 2014 (8) TMI 665 - CESTAT MUMBAI
  SUNBEAM INFOCOM P. LTD. Versus COMMISSIONER OF C. EX., KOLHAPUR
  Waiver of pre-deposit - Information Technology Literacy Course - Business Auxiliary Service - Held that:- Prima facie the activity of MKCL is not in the nature of business. Therefore, the service rendered by the applicants prima facie does not fall u.....
50 2014 (8) TMI 664 - CESTAT MUMBAI
  WELSPUN MAXSTEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD
  Input service credit - repair, maintenance and manpower recruitment services - Held that:- applicant has made out a prima facie case in their favour as these services have been availed by the applicant as manufacturer in the course of their business......
51 2014 (8) TMI 663 - CESTAT AHMEDABAD
  VIMAL OIL & FOODS LTD. Versus COMMR. OF SERVICE TAX, AHMEDABAD
  Condonation of delay - Waiver of pre deposit - Bar of limitation - Head injury of Accounts Manager - Held that:- Probably no investigation has also been conducted as to whether this Accounts Manager was seriously ill or not. In such a situation, the .....
52 2014 (8) TMI 662 - PUNJAB AND HARYANA HIGH COURT
  ABW Suncity Versus State of Haryana and others
  Assessment on the value of land, External Development Charges (EDC), Infrastructure Development Charges (IDC), Licence fee, Processing fee etc - Held that:- VAT is sought to be imposed on the items other than the goods, which is not legally tenable. .....
53 2014 (8) TMI 661 - ALLAHABAD HIGH COURT
  M/s. Mehta Interstate Transport Corporation And 2 Others Versus Commissioner, Commercial Taxes
  Detention of goods - relevant documents including Form 38 etc. were not available either with Transporter or with authorities managing or supervising godown during survey - Held that:- Inspection was made on 7.12.2013. The show cause notice was issue.....
54 2014 (8) TMI 660 - CESTAT MUMBAI
  SRJ PEETY STEELS PVT LTD And OTHERS Versus COMMISSIONER OF CENTRAL EXCISE
  Clandestine manufacture and removal of Ingots without payment of duty - Allegation on the basis of electricity consumption - Revenue contends that manufacturing units are showing more electricity consumption for production per MT of MS ingots - Relia.....
55 2014 (8) TMI 659 - CESTAT NEW DELHI
  Narendra Products Versus CCE., Kanpur
  Clandestine manufacture and clearance of goods - removal of pan masla/gutka - Held that:- appellants could not made different stands at different print of time. We note that this is a case of clandestine manufacture and clearance and therefore no adj.....
56 2014 (8) TMI 658 - CESTAT NEW DELHI
  M/s. SPL Limited Versus CCE, Rohtak
  Valuation - Transaction value or MRP based value -ceramic tiles - appellant’s defence was that once they have declared retail sale price of such goods duty is leviable under section 4A of Central Excise Act, 1944 but not under section 4 of the said A.....
57 2014 (8) TMI 657 - CESTAT NEW DELHI
  M/s GOYAL MG GASES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Valuation of goods - manufacture and supply of Industrial gases viz. Oxygen, Nitrogen, Hydrogen, Helium, Argon and also mixture of these gases - inclusion of cylinder rental and maintenance charges - inclusion of excess amount of transportation charg.....
58 2014 (8) TMI 656 - CESTAT NEW DELHI
  Steel Mongers (I) Pvt. Ltd. Versus CCE., Chandigarh
  Denial of CENVAT Credit - Whether where only paper invoices are issued without the accompaniment of goods, cenvat credit could be availed by the recipient and whether penalty could be imposed for such fraudulent activity of issue of fake invoices - H.....
59 2014 (8) TMI 655 - CESTAT MUMBAI
  M/s ULTRATECH CEMENT Versus COMMISSIONER OF CENTRAL EXCISE
  CENVAT Credit - Rule 6 of CCR, 2004 - Common inputs/input services for manufacture of dutiable and exempted goods – Cement cleared to contractors of the developers of SEZ without payment of duty – Held that:- The finished goods cleared by the appella.....
60 2014 (8) TMI 654 - CESTAT CHENNAI
  Greaves Cotton Ltd. Versus Commissioner of Central Excise, Chennai-II & IV
  Denial of CENVAT Credit - input services on advertisement charges - product manufactured by the other unit - Held that:- Credit cannot be denied merely because the service tax on advertisement charges was paid by the Unit-I for the advertisement of p.....
61 2014 (8) TMI 653 - GUJARAT HIGH COURT
  Archer Metal Ltd. And 1 Versus Union of India And 4
  Condonation of delay - Inordinate delay of 406 days - Improper advise given by Advocate - Huge amount due on assessee - Held that:- as such and so stated in the Affidavit-in-reply filed on behalf of the respondents that as such the authorised person .....
62 2014 (8) TMI 652 - CESTAT NEW DELHI
  M/s PACIFIC EXPORTS Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Denial of refund claim - Notification No.64/2008-Cus. came on 9.5.2008 - Retrospective effect or prospective effect - Held that:- Law is well settled in the case of CCE Vs. Sunwin Technosolution Pvt. Ltd. - [2010 (9) TMI 71 - SUPREME COURT OF INDIA] .....
63 2014 (8) TMI 651 - MADRAS HIGH COURT
  Ganapathy Agencies Versus The Customs, Excise and Service Tax Appellate Tribunal
  Confiscation of goods - Misdeclaration of goods - Malafide intention to avail benefit of DEEC Scheme - Redemption fine - Held that:- earned counsel for the appellant fairly submitted that on the plea of mis-declaration with regard to grade and value .....
64 2014 (8) TMI 650 - BOMBAY HIGH COURT
  Hazel Mercantile Ltd., Nitin Kumar, Sanman Trade Impex Pvt. Ltd. Versus Union of India (Through The Secretary) And Others
  Duty demand - Coercive measure to compel demand - Held that:- The Petitions can be disposed of with a direction that the Respondents shall keep the coercive measures in abeyance till 22nd August 2014 to enable the Petitioners to approach the Hon'ble .....
65 2014 (8) TMI 649 - SUPREME COURT
  Shivgiri Associates & Others Versus Metso Mineral (India) Pvt. Ltd.
  Jurisdiction of court - Dishonour of cheque - Whether Courts at Gurgaon holds the jurisdiction to entertain the appeal ince the notice as contemplated in Section 138 of the Negotiable Instruments Act, 1881 had been dispatched from Gurgaon - Held that.....
66 2014 (8) TMI 648 - SUPREME COURT
  Tripal Singh Versus Commissioner of Income-tax
  Assessee order become final - appellants, who are not very educated persons, unfortunately could not be properly represented before the Assessing Officer - High Court has dismissed their appeal [2013 (5) TMI 420 - ALLAHABAD HIGH COURT] in respect of .....
67 2014 (8) TMI 647 - ALLAHABAD HIGH COURT
  The Executive Engineer Electricity Urban Dist Div. Versus Under Secy. Central Board Of Direct Taxes And Others
  Rejection of revision petition u/s 264 - Interest accrue on deposits made by industrial electricity consumers – Held that:- CIT(A) rightly rejected the revision, on the ground, that it was not maintainable - against the order u/s 154 of the Act, the .....
68 2014 (8) TMI 646 - DELHI HIGH COURT
  M/s. Bharat Furnishing Co. Versus Commissioner of Income Tax And Another
  Penalty u/s 271(1)(a) – reasonable cause for late filing of return – Held that:- Assessee in their reply to the notice for penalty had referred to the return for the AY 1983-84 and the fact that the original return was filed taking into account payme.....
69 2014 (8) TMI 645 - DELHI HIGH COURT
  CIT Versus CNB Finwiz Ltd.
  Income from sale of shares – Business income or STCG – Held that:- The Tribunal rightly was of the view that merely because the dividend has not been received from shares held as investments, the nature of shares cannot be treated as stock-in-trade -.....
70 2014 (8) TMI 644 - ALLAHABAD HIGH COURT
  The Commissioner of Income Tax-I, Kanpur Versus Shri Samraj Krishan Chaudhary, Kanpur
  Reopening of assessment quashed by Tribunal – Reason to believe – Assessment of LTCG – Held that:- It is well settled in view of the decision in the case of CIT v. Kelvinator of India Ltd. [2010 (1) TMI 11 - SUPREME COURT OF INDIA] that u/s 147, an a.....
71 2014 (8) TMI 643 - PUNJAB & HARYANA HIGH COURT
  Baba Kartar Singh Dukki Education Trust Latala, Ludhiana Versus Commissioner of Income Tax
  Registration u/s 12AA(2) w.e.f. AY 2001-02 – Failure to justify the delay in filing appeal - Held that:- The Tribunal had rightly recorded that the assessee was registered vide certificate of registration dated 29.1.2004 issued by the Registrar of Fi.....
72 2014 (8) TMI 642 - KARNATAKA HIGH COURT
  M/s CANARA HOUSING DEVELOPMENT COMPANY Versus THE DEPUTY COMMISSIONER OF INCOME TAX
  Assessment u/s 153A – Invocation of power of revision u/s 263 - Whether the CIT can invoke the power u/s 263 of the Act to review the order of assessment passed by the Assessing Authority – Held that:- In the eye of law there is no order of assessmen.....
73 2014 (8) TMI 641 - PUNJAB & HARYANA HIGH COURT
  M/s. Associated Engineers Versus Commissioner of Income Tax
  Nature of expenses – Capital or revenue – Renovation expenses on modification of showroom – Compulsory continuation of dealership agreement – Held that:- Any expenditure incurred by the assessee towards repairing the premises taken on rent if he has .....
74 2014 (8) TMI 640 - GUJARAT HIGH COURT
  Commissioner of Income-tax Versus UTI Bank Ltd.
  Order u/s 263 – Calculation of FBT u/s 115WB(1)(c) – Contribution made to superannuation fund – Held that:- Out of the total amount of ₹ 9,13,67,379, which includes the list of 29 employees where the contribution in the superannuation fund was .....
75 2014 (8) TMI 639 - KERALA HIGH COURT
  PJ. Bessy Versus Income Tax Appellate Tribunal And Others
  Condonation application rejected - Delay of six years, eight months and three days - Held that:- The Tribunal refutes the receipt of appeal at the office of the Tribunal - assessee does not have any acknowledgement, to prove that it was received in t.....
76 2014 (8) TMI 638 - GUJARAT HIGH COURT
  Director of Income-tax (Exemption) Versus Ahmedabad Management Association
  Eligibility for exemption u/s 11(1) – Assessee involved in imparting education - Whether the Appellate Tribunal has substantially erred in holding that the activities of the assessee are in the field of education and that the assessee was eligible fo.....
77 2014 (8) TMI 637 - CALCUTTA HIGH COURT
  Chirag Vincom P. Ltd. Versus Deputy Commissioner of Income-tax
  Transfer to different jurisdiction u/s 127(1) - opportunity of being heard – Held that:- The show-cause notice of January 9, 2014, called upon the first petitioner to present its objections to the proposed transfer of the account from Kolkata to the .....
78 2014 (8) TMI 636 - ANDHRA PRADESH HIGH COURT
  Potla Nageswara Rao Versus Deputy Commissioner of Income-tax
  Liability to pay capital gains - Capital gain arise in the year of entering into development agreement or not – Held that:- While upholding the Tribunal's application of law, payment of consideration on the date of agreement of sale is not required, .....
79 2014 (8) TMI 635 - KERALA HIGH COURT
  Kannur District Co-operative Bank Ltd. Versus Commissioner of Income-tax
  Advances made to rural branched u/s 36(1)(viia) - co-operative society - scheduled bank - Deduction of 10 per cent of the aggregate average advances - Applicability of definition of rural branch in Explanation (ia) to section 36(1)(viia) to co-operat.....
80 2014 (8) TMI 634 - PUNJAB AND HARYANA HIGH COURT
  Jaskaran Singh Versus Union of India and others
  Demand made by revenue through ex-parte order u/s 144 – Failure to produce documentary evidence – Held that:- The AO framed an ex parte assessment u/s 144 of the Act as the assessee had failed to respond in spite of repeated notices – the AO disallow.....
81 2014 (8) TMI 633 - ANDHRA PRADESH HIGH COURT
  Commissioner of Income-tax Versus Municipal Corporation, Visakhapatnam
  Legal obligation of Municipal Corporation to deduct surcharge on TDS - TDS was deducted u/s 194C – revenue felt that the Municipal Corporation in addition to tax deducted at source at the rate of 2 per cent., should also have further deducted surchar.....
82 2014 (8) TMI 632 - PUNJAB AND HARYANA HIGH COURT
  The Commissioner of Income Tax, Karnal Versus Sh. Rippen Ahuja, Prop. M/s Narindera Carriers
  Revision order passed by CIT u/s 263 – Genuineness of gift – Onus to prove the identity of parties - Held that:- The Commissioner is empowered to exercise jurisdiction where he is satisfied that the order of the AO is erroneous in so far as it is pre.....
83 2014 (8) TMI 631 - BOMBAY HIGH COURT
  Director of Income Tax (International Taxation), Mumbai Versus Income Tax Settlement Commission and Satellite Television Asian Region Ltd. and others
  Power of Income-tax Settlement Commission u/s 245D(2C) – full and true disclosure of income - Chapter XIX-A of the Act was amended with effect from June 1, 2007 - Held that:- application filed prior to June 1, 2007, would be deemed to be admitted pr.....
84 2014 (8) TMI 630 - BOMBAY HIGH COURT
  Commissioner of Income-tax Versus Income-tax Settlement Commission (No. 2)
  Power of Income-tax Settlement Commission u/s 245D(2C) – Commission postponed to deal with the validity of application - commission held that the objection raised by the petitioner (Revenue) would be considered at a subsequent stage, i.e., at the tim.....
85 2014 (8) TMI 629 - CESTAT CHENNAI
  RAJARAM FLOUR MILL (P) LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Business Auxiliary Service - Whether process of milling/ grinding of wheat into "maida", "suji", "atta" and "bran" flour would amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944 - Held that:- The various goods viz. maida, sooj.....
86 2014 (8) TMI 628 - CESTAT KOLKATA
  M/s ASSOCIATED WORKS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
  Waiver of pre-deposit of Service Tax - Joint venture / consortium partner agreement - sharing of revenue - one partner paid the service tax - rendering the services as sub-contractor the principal contractor - construction, erection, commissioning a.....
87 2014 (8) TMI 627 - CESTAT MUMBAI
  M/s PRATIBHA CONSTRUCTIONS ENGINEERS & CONTRACTORS (INDIA) PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX
  Valuation - inclusion of material supplied by the customers - Commercial and Industrial Construction service - Works Contract Service - Penalties under Section 76, 77 and 78 - Held that:- value of gods and material supplied free of cost by the servic.....
88 2014 (8) TMI 626 - CESTAT BANGALORE
  SUN MICROSYSTEMS (I) PVT. LTD. Versus COMMR. OF ST., LTU, BANGALORE
  Demand of service tax - Online examination - Business Auxiliary Service - Commercial Coaching and Training - Held that:- The prospective candidates do not, prima facie, have a relationship of student-teacher in the programme leading to issue of certi.....
89 2014 (8) TMI 625 - CESTAT AHMEDABAD
  GUJARAT RECLAIM & RUBBER PRODUCTS LTD. Versus COMMR. OF C. EX., SURAT
  Availment of CENVAT Credit - maintenance of SAP system - distribution of input services - Held that:- There is no provision in the law to require the appellant unit to take only proportionate credit. Once the credit is admissible, any of the units ca.....
90 2014 (8) TMI 624 - CESTAT NEW DELHI
  BALRAMPUR CHINI MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD
  Waiver of pre deposit - CENVAT Credit - Penalty under Rule 15 - Held that:- Appellant intends to end the litigation with the department. It has already reversed the Cenvat credit to the extent indicated in adjudication order with deposit of interest .....
91 2014 (8) TMI 623 - CESTAT NEW DELHI
  DILIP CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Cargo handling services - Transport of goods within mining area - Held that:- To call an activity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the m.....
92 2014 (8) TMI 622 - CESTAT NEW DELHI
  Commissioner of Central Excise, Kanpur Versus Ghari Industries Pvt. Ltd.
  Cenvat Credit - input services - order beyond the scope of show-cause notice - Intellectual property service - Whether, the respondents are doing the transportation of goods from the premises of the licensees to the dealers of the branded goods for p.....
93 2014 (8) TMI 621 - CESTAT NEW DELHI
  GOMTI MOTORS Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA
  Waiver of pre deposit of service tax - Authorized Service Station - Held that:- Tribunal in the case of Mackintosh Burn Ltd. v. CCE, Kolkata reported in [2010 (5) TMI 435 - CESTAT, KOLKATA] and in the case of Shakti Motors v. CCE, Ahmedabad reported .....
94 2014 (8) TMI 620 - CESTAT NEW DELHI
  UTILITY POWERTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD
  Business auxiliary services - Water processing by chemical treatment - Held that:- Processing of water does not amounts to manufacture inasmuch as the said activity resulted in generation of processed water, which cannot be held to be different commo.....
95 2014 (8) TMI 619 - CESTAT NEW DELHI
  SN. COMPUTER SERVICES Versus COMMISSIONER OF C. EX., LUCKNOW
  Stay application - sub-contractor - main contractor have paid the service tax - Business Auxiliary Services - services to the U.P. Electricity Board - Held that:- M/s. U.P. Power Control Corporation Ltd. entered into a contract with one I.T. Energy f.....
96 2014 (8) TMI 618 - CESTAT NEW DELHI
  Jaypee Bela Plant Versus Commissioner of Central Excise, Allahabad
  Services of goods transport agency - by retrospective amendment made to the relevant provisions of the Finance Act, 1994 by the Finance Acts of 2000 and 2003, the appellant became liable for payment of service tax during 1997-98 period as the service.....
97 2014 (8) TMI 617 - BOMBAY HIGH COURT
  The Additional Commissioner of Sales Tax, Vat-II Versus M/s. Khangal Enterprises
  Whether the Tribunal was correct that the product 'Electric Control Panel and Transformer' manufactured by the appellant is a plant and machinery - Eligibility for benefit of reduced rate of tax on production of A-Form issued under Notification Entry.....
98 2014 (8) TMI 616 - BOMBAY HIGH COURT
  The Additional Commissioner of Sales Tax Versus M/s. Mahyco Monsanto Biotech (India) Ltd.
  Commissioner held that the sale of the technical knowhow was covered by entry 22 of the Lease Act but rejected the prayer for prospective effect - tribunal reversed the decision - Transfer of the right to use Goods for any Purposes Act 1985 (the Leas.....
99 2014 (8) TMI 615 - MADRAS HIGH COURT
  CPRM Steels Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal
  Denial of MODVAT Credit - split of consignment and transport in various vehicles against single Invoice - duplicate copy of invoice - In the facts and circumstances of the case, whether the first respondent was correct in denying the Modvat Credit to.....
100 2014 (8) TMI 614 - MADRAS HIGH COURT
  The Commissioner of Customs Versus Sterlite Industries India Ltd.
  Valuation of goods - Whether the finding of the Tribunal that the order of the Commissioner (Appeals) with regard to the period prior to 2.3.2001 holding that the demurrage charges are addable to the assessable value is not correct in the light of Bo.....
101 2014 (8) TMI 613 - MADRAS HIGH COURT
  M/s. Pentafour Products Ltd. Versus Customs, Excise and Service Tax Appellate Tribunal
  100% EOU - violation of the provisions of the Customs Act and the Central Excise Act - Import of plant and machinery, capital goods and raw materials without payment of customs duty - tribunal ordered pre-deposit of the entire customs and excise duty.....
102 2014 (8) TMI 612 - MADRAS HIGH COURT
  M/s. Lakshmi Automatic Loom Works Ltd. (Knitting Machinery Division) Versus The Deputy Commissioner of Central Excise
  Denial of refund claim - double payment of duty on returned and repaired goods - Whether the Tribunal was right in rejecting the refund claim on the ground that the goods in respect of which refund was claimed was disposed off in any manner, then the.....
103 2014 (8) TMI 611 - MADRAS HIGH COURT
  M/s. Venus Rubbers Versus The Addl. Commissioner of Central Excise
  Jurisdiction of Commissioner - Power to review - Whether the Commissioner (Appeals) has the power to review his own order of pre-deposit - Held that:- such a power is available to the Tribunal under Section 35-C (2) of the Act to rectify any mistake .....
104 2014 (8) TMI 610 - GUJARAT HIGH COURT
  KANDARP DILIPBHAI DHOLAKIA & 1. Versus UNION OF INDIA & 2
  Refund / Rebate claim - Export of goods - Rule 18 - denial of rebate on the ground no set in the Show Cause Notice - claim rejected on the ground that final product is not excisable goods - authorities rejected on the ground that procedure for rebate.....
105 2014 (8) TMI 609 - MEGHALAYA HIGH COURT
  M/s Engineering Projects (India) Limited Versus The Commissioner of Central Excise, MG Road, Shillong, Meghalaya
  COD Clearance – entitled to the benefit of the order recalling directions given in the ONGC's Ltd. [2007 (7) TMI 354 - Supreme Court] - Held that:- Spirit of the judgment given by the Apex Court in Electronics Corpn. of India Ltd. (2011 (2) TMI 3 - S.....
106 2014 (8) TMI 608 - SUPREME COURT
  Pawan Kumar Ralli Versus Maninder Singh Narula
  Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Bar of limitation - Validity of handwritten note (Notice) sent by the appellant - Held that:- handwritten note dated 27th April,.....
107 2014 (8) TMI 607 - DELHI HIGH COURT
  Umesh K. Modi Versus Deputy Director of Enforcement
  Contravention of Section 8 (3) read with Section 8 (4) and Section 68 of the Foreign Exchange Regulation Act, 1973 - Penalty upon Director of company - Appellant states that he was a part time, non-executive director of MXL but neither in-charge of n.....
108 2014 (8) TMI 606 - DELHI HIGH COURT
  Director of Income Tax (International Tax) Versus Copal Research Limited, Moody’s Group Limited, Moody’s Analytics, USA
  Capital gain on sale of shares of Indian company by one Non resident to another Non resident outside India – Liability to deduct TDS u/s 195 - Whether the two transactions i.e. for sale and purchase of CRIL shares and Exevo- USA shares are designed .....
109 2014 (8) TMI 605 - MADRAS HIGH COURT
  The Commissioner of Income Tax Versus Pranav Foundations Ltd.
  Addition u/s 68 – Share application and share premium amount credited but not proved - Whether the Tribunal was right in upholding the order of the CIT(A) who deleted the addition made u/s 68, being the share application money and share premium amoun.....
110 2014 (8) TMI 604 - MADRAS HIGH COURT
  The Commissioner of Income Tax-II Versus City Union Bank Limited (Central Office)
  Accrual of income - Interest on securities to be assessed on half yearly due dates – Interest accrued at the end of assessment year – Claim of Bad debts to non-rural branches u/s 36(1)(viia) - Following the decision in Commissioner of Income Tax v. C.....
111 2014 (8) TMI 603 - MADRAS HIGH COURT
  The Commissioner of Income tax Versus M/s. Rashi Injection Moulders
  Penalty u/s 271D – Cash loans received from creditors – Reasonable cause for taking loans explained by assessee or not - Held that:- The sundry loans have been extended by the agriculturists within the limits prescribed u/s 269SS of the Income Tax Ac.....
112 2014 (8) TMI 602 - GUJARAT HIGH COURT
  Anil Hassanand Gajwani Versus Income Tax Officer
  Reopening of assessment u/s 148 – Change of opinion - Held that:- Unless and until it is suggested and / or alleged that the income chargeable to tax as escaped assessment for the reasons that the assessee failing to disclose fully or truly all mater.....
113 2014 (8) TMI 601 - GUJARAT HIGH COURT
  KV. Patel Family Trust Versus Commissioner of Income Tax
  Rate of tax on allocation of income of Trust to beneficiaries - Maximum marginal rate u/s 164 – Specific Trust or Discretionary Trust – Held that:- With respect to the AY 1982-83 and 1983-84, Commissioner took a view that the assessee Trust was subje.....
114 2014 (8) TMI 600 - DELHI HIGH COURT
  CIT –XI Versus Mr. Lajpat Rai Taneja
  Invocation of section 50C – Circle rate referred at starting point – Addition u/s 69 – Held that:- The difference between the circle rate and the amount paid was brought to tax as unexplained investment - Revenue has not relied upon Section 50C of th.....
115 2014 (8) TMI 599 - KARNATAKA HIGH COURT
  M/s PAGE INDUSTRIES LTD Versus UNION OF INDIA, THE DEPUTY COMMISSIONER OF INCOME TAX AND THE COMMISSIONER OF INCOME TAX (TDS), BANGLORE
  Centralized processing of statements of tax deducted at source (TDS returns) u/s 200A which was filed u/s 200 – Rectification of order u/s 154 - enhancing the demand - Reasonable opportunity u/s 154(3) of being heared - Held that:- The Department has.....
116 2014 (8) TMI 598 - GUJARAT HIGH COURT
  Raajratna Metal Industries Ltd. Versus Assistant Commissioner of Income Tax
  Reopening of assessment u/s 147 – Reopening at the instance of audit party - Held that:- The reassessment proceedings have been initiated at the instance of the audit party, the noting made and the relevant documents appears that the assessment is so.....
117 2014 (8) TMI 597 - MADRAS HIGH COURT
  Purshotamdas Jain Versus The Commissioner of Income Tax
  Block assessment u/s 158BC r.w. Section 264 – Statutory appeal filed - Held that:- It is admitted by the assessee that as against the order, a statutory appeal has been filed before the Commissioner of Appeals, Central II – there was no reason to ent.....
118 2014 (8) TMI 596 - KARNATAKA HIGH COURT
  M/s ACE MULTI AXES SYSTEMS LTD Versus THE DEPUTY COMMISSIONER OF INCOME TAX
  Claim of deduction u/s 80IB(3) – Status of SSI ceased in 9th year - When once the eligible business of an assessee is given the benefit of deduction u/s 80IB on the assessee satisfying the conditions mentioned in Sub-sec.(2) of Sec.80IB, can the asse.....
119 2014 (8) TMI 595 - KARNATAKA HIGH COURT
  THE COMMISSIONER OF INCOME TAX And THE INCOME TAX OFFICER Versus M/s RELQ SOFTWARE PVT LTD
  Deduction u/s 10A – Amount paid to engineers for technical services and communication charges - Whether the Tribunal was correct in holding that the amount paid to engineers on site for technical services should be added to the export turnover when c.....
120 2014 (8) TMI 594 - BOMBAY HIGH COURT
  Ramesh Babulal Shah S/o. Babulal K. Shah And Others Versus Commissioner of Income Tax
  Nature of amount received in pursuance of Consent decree by HC – Purchase of land – Business income or Capital gain - Land was purchased but possession was not given to the assessee - During the pendency of the proceedings, consent decree was passed.....
121 2014 (8) TMI 593 - PUNJAB & HARYANA HIGH COURT
  M/s. Amolak Singh Kumar & Sons Versus Commissioner of Income Tax-2, Jalandhar
  Condonation of delay – Delay of 715 days - whether there was sufficient cause for condonation of delay of 715 days in filing the appeal before the Tribunal which was belated – Held that:- The question regarding whether there is sufficient cause or no.....
122 2014 (8) TMI 592 - CESTAT NEW DELHI (LB)
  M/s Thai Airways International Public Company limited Versus Commissioner (Adjn), Central Excise Delhi
  Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - whether "Online Database Access or retrieval Service" was received by the appellant from foreign based CR.....
123 2014 (8) TMI 591 - CESTAT MUMBAI
  DIRECTI INTERNET SOLUTIONS PVT LTD Versus COMMISSIONER OF SERVICE TAX
  Franchisee service - registration of website domain names - Reverse charge mechanism - whether the appellants are a franchisee service provider - Held that:- demand notices have been issued under the Franchise Service. The terms "Franchisee" and "Fra.....
124 2014 (8) TMI 590 - CESTAT MUMBAI
  3I INFOTECH LTD Versus COMMISSIONER OF SERVICE TAX
  Classification of service - information technology service - Intellectual Property Rights Services - trading activity or service activity - purchase and sale of third party's standardised software products - sale of in-house developed customised soft.....
125 2014 (8) TMI 589 - CESTAT NEW DELHI
  GENERAL MANAGER (CMTS) Versus COMMISSIONER OF CENTRAL EXCISE
  Adjustment of excess tax paid - Telephone services - Whether the assessee during the period of dispute were permitted to adjust excess amount of service tax paid for certain months against their service tax /education cess liability for the subsequen.....
126 2014 (8) TMI 588 - CESTAT AHMEDABAD
  CHUNIBEN S. JADIA Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD
  Waiver of pre-deposit of amount of Service Tax liability - renting out of immovable property - Held that:- Benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008, grants the .....
127 2014 (8) TMI 587 - CESTAT AHMEDABAD
  PRIYA MARINE PRODUCTS Versus COMMISSIONER OF C. EX., BHAVNAGAR
  Waiver of pre-deposit of Service Tax - Business auxiliary services - export of services - Held that:- Services rendered by the appellant is on specific appointment of him by the foreign buyers. It is also undisputed that the acceptance of the finishe.....
128 2014 (8) TMI 586 - CESTAT BANGALORE
  COCHIN SHIPYARD LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COCHIN
  Recall of final order - Dismissal of appeal for want of clearance of the Committee on Disputes - Held that:- Appellant’s application to the COD for clearance to pursue this appeal was pending with that Committee when the Hon’ble Supreme Court in the .....
129 2014 (8) TMI 585 - CESTAT AHMEDABAD
  GUJARAT AMBUJA EXPORTS LTD. Versus COMMR. OF C. EX., AHMEDABAD
  Waiver of pre deposit - non discharge of service tax liability on the amounts which were charged by the foreign bank towards service charges - Reverse charge mechanism - Held that:- Appellant herein produces the LC to the Indian Bank, makes the payme.....
130 2014 (8) TMI 584 - CESTAT BANGALORE
  24/7 CUSTOMER PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE
  Denial of refund claim in terms of Notification No. 5/2006-C.E., dated 14-3-2006 in respect of non-registered unit - Commissioner by the Order-in-Revision has restricted the refund claim to only three units covered by the common registration and orde.....
131 2014 (8) TMI 583 - CESTAT AHMEDABAD
  GOKUL ASSOCIATES Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II
  Waiver of penalty u/s 80 - benefit of reduced penalty u/s 78 to 25% - Manpower Supply Services - Held that:- Appellant was very prompt in collecting the Service and having collected it is surprising that the appellant chose not to deposit the amount .....
132 2014 (8) TMI 582 - CESTAT MUMBAI
  HSBC INVESTDIRECT (INDIA) LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI
  Classification - Business Auxiliary Service or Advertising Agency Service - Held that:- On going through the specimen of the publication produced before us which clearly shows that the appellant are advertising the materials supplied by their clients.....
133 2014 (8) TMI 581 - CESTAT NEW DELHI
  HARNAM DASS & COMPANY Versus COMMISSIONER OF C. EX., CHANDIGARH
  Waiver of pre deposit - movement of goods from railway sliding within the factory premises to the place of storage within the same premises - Cargo handling service or not - Assessee paying tax under Manpower supply - Held that:- The impugned order n.....
134 2014 (8) TMI 580 - CESTAT NEW DELHI
  KGS MANAGEMENT SERVICES Versus COMMISSIONER OF C. EX., NEW DELHI
  Demand of service tax - Penalty u/s 76 & 77 - assessee being outside India had no knowledge of breach of law - Held that:- When the reasonable ground as bonafide no knowledge of breach of law was advanced by the learned Chartered Accountant it is pro.....
135 2014 (8) TMI 579 - CESTAT NEW DELHI
  BALAJI CONTRACTORS Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Order beyond the scope of show cause notice - demand earlier confirmed under Cargo handling service - Commissioner (A) held that removal of the rejects from the pit mouth to the garbage area cannot be held to be falling under the category of Cargo Ha.....
136 2014 (8) TMI 578 - KARNATAKA HIGH COURT
  M/s SHIFA CONSTRUCTIONS & BENSON ROAD Versus THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES
  Penalty imposed under Section 12-B(4) - Difference between tax paid and tax due - Held that:- amount was admittedly paid after the assessment order and was wrongly added to as advance tax to determine whether the difference of the amount is more than.....
137 2014 (8) TMI 577 - KERALA HIGH COURT
  EO. Lawrence Versus Commissioner Of Commercial Taxes Tax
  Writ petition - Call for records - Held that:- Writ petitions are disposed of, directing the third respondent to serve copies of the relevant documents to the petitioner at the cost of the petitioner forthwith, at any rate, within 'two weeks' from th.....
138 2014 (8) TMI 576 - MADRAS HIGH COURT
  M/s. Roshan Luggage Versus The Commercial Tax Officer (FAC)
  Writ of Certiorarified Mandamus to call for the records - Alternate remedy - Incorrect availment of ITC - Held that:- Additional Government Pleader appearing for the respondents opposed the prayer made in the writ petition stating that as against the.....
139 2014 (8) TMI 575 - CESTAT MUMBAI
  LARSEN & TOUBRO LTD Versus CCE.
  Waiver of pre-deposit of the service tax - Denial of CENVAT Credit - Availment of credit at job worker's premises - Held that:- applicant has not received the services although at the premises of the jobworker. The invoices are also in the name of th.....
140 2014 (8) TMI 574 - CESTAT MUMBAI
  M/s DUJODWALA PRODUCTS LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Rectification of mistake - Non consideration of relied upon case law - Held that:- In the said case the question for consideration was whether detention of plant and machinery under Rule 230 of Central Excise Rules, 1944 would also prohibit the manuf.....
141 2014 (8) TMI 573 - CESTAT CHENNAI
  M/s MM FORGINGS LTD Versus COMMISSIONER OF CENTRAL EXCISE
  CENVAT credit - input services - goods transport agency service - Held that:- Subsequent to amendment of ‘input service' under Rule 2(1) of the CENVAT Credit Rules, 2004 by Notification No. 10/2008-CE (NT) dated 1.3.2008, substituting the word "from".....
142 2014 (8) TMI 572 - CESTAT CHENNAI
  CCE, Chennai Versus M/s. Chennai Petroleum Corporation Ltd.
  Imposition of penalty equivalent to duty demanded vide Section 11AC - Interest under Section 11AB - Held that:- Respondent had paid the entire duty liability even before issue of the show-cause notice and following the decision of the Tribunal in the.....
143 2014 (8) TMI 571 - CESTAT NEW DELHI
  M/s VE COMMERCIAL VEHICLES LTD And M/s EICHER ENGINEERING COMPONENTS LTD Versus CCE & ST, INDORE
  Benefit of Cenvat credit - Assessee manufacturers of vehicles and were purchasing the various forgings from the market - Forgings were being sent by them to their job workers M/s Eicher Engineering Components Ltd., in terms of the provisions of Rule .....
144 2014 (8) TMI 570 - CESTAT NEW DELHI
  M/s THE OUDH SUGAR MILLS LTD Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW
  Denial of CENVAT Credit - Whether the appellants are entitled to avail the CENVAT credit of duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery - Held that;- duty paid on the items used for repairs and mai.....
145 2014 (8) TMI 569 - CESTAT CHENNAI
  M/s DYNAMATIC TECHNOLOGIES LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Interest on differential duty - Whether interest is payable under Section 11AB of the Central Excise Act, 1944 on the differential duty paid on supplementary invoices consequent to price increase - Held that:- Supreme Court in the case of CCE, Pune V.....
146 2014 (8) TMI 568 - DELHI HIGH COURT
  Madhukar Khosla Versus Assistant Commissioner of Income Tax
  Notice for reopening of assessment u/s 148 – Full and true disclosure – Change of opinion - Held that:- In case of an assessment completed u/s 143 (1), the requirement of recording "reasons to believe" are mandatory – Relying upon THE COMMISSIONER OF.....
147 2014 (8) TMI 567 - BOMBAY HIGH COURT
  Rhone-Poulenc (India) Ltd. Versus The Commissioner of Income Tax
  Approval of depreciation granted – Fixed assets taken over under Scheme of amalgamation - Whether the Tribunal was justified in approving the depreciation granted when the profits of the Indian undertaking of nonresident parent company were computed .....
148 2014 (8) TMI 566 - BOMBAY HIGH COURT
  The Commissioner of Income Tax Central-III, Mumbai Versus M/s Valiant Glass Works Pvt. Ltd.
  Deduction u/s 80HHC - Deemed credit under CENVAT credit scheme – Part of business profit or not – Held that:- The Tribunal was rightly of the view that the CENVAT incentives are in the nature of export incentives and hence allowed for the purpose of .....
149 2014 (8) TMI 565 - MADRAS HIGH COURT
  The Commissioner of Income Tax Versus Madrasa E-Bakhiyath-Us-Salihath Arabic College
  Exemption u/s 10(23C)(iiiad) – Sale of bonds and property – Capital receipt or non-recurring receipt - Whether the Tribunal was right in holding that the receipt from the sale of bonds and property had to be excluded from the aggregate receipts recei.....
150 2014 (8) TMI 564 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax Versus M/s. Avant Grade Carpets Ltd. Gangol Road Partapur Meerut
  Unsecured loan obtained from companies u/s 68 – Creditworthiness and genuineness of transaction – Held that:- CIT (A) and Tribunal was rightly of the view that the balance sheet of the lender as of 31 March 2009 had been placed on the record - The as.....
151 2014 (8) TMI 563 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax (TDS) Versus M/s. Oil India Pvt. Ltd.
  TDS deduction u/s 194C @ 2% or u/s 194I – Rent for hiring vehicles – Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with .....
152 2014 (8) TMI 562 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax (TDS) Versus Kothari International School Kothari Charitable Trust
  Liability to deduct TDS u/s 194C or under amended section 194I – TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that.....
153 2014 (8) TMI 561 - GUJARAT HIGH COURT
  Commissioner of Income Tax Versus Shree Govindbhai Jethalal Nathavani Charitable Trust
  Grant of recognition u/s 80G(5) - Whether the Tribunal is justified in law and on facts in directing to grant recognition u/s 80G(5) of the Income Tax Act to the assessee trust – Held that:- Following the decision in NN. Desai Charitable Trust Versus.....
154 2014 (8) TMI 560 - ALLAHABAD HIGH COURT
  Narendra Sharma Versus Commissioner of Income Tax -Ii And 2 Others
  Stay of recovery proceedings - tribunal has already rejected the stay application – Held that:- The petitioner was granted sufficient installments - the application for stay of recovery proceedings has been rejected by the Tribunal - The installments.....
155 2014 (8) TMI 559 - KARNATAKA HIGH COURT
  THE COMMISSIONER OF INCOME TAX AND THE JOINT COMMISSIONER OF INCOME TAX Versus M/s MOTOR INDUSTRIES CO LTD
  Deduction u/s 80HHC - Receipt of insurance claim – Receipts on sale of raw materials, tools, stores, scraps - Held that:- Following the decision in Commissioner of Income Tax Vs. Punjab Stainless Steel Industries and Others [2014 (5) TMI 238 - SUPREM.....
156 2014 (8) TMI 558 - DELHI HIGH COURT
  Commissioner of Income Tax Versus M/s. Orient Abrassive Ltd.
  Deduction u/s 80IA – Profit and gain from captive consumption of electricity - Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether "profit and gain" from captive consumption of electricity supplied from the gen.....
157 2014 (8) TMI 557 - DELHI HIGH COURT
  Commissioner of Income Tax Versus PP Engineering Work
  Jurisdiction of AO for reopening of assessment – Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - Addition u/s 68 - Whether the Tribunal fall into error in holding th.....
158 2014 (8) TMI 556 - CESTAT NEW DELHI
  SALASAR STEEL AND POWER LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Waiver of pre-deposit - extension of operation of the stay order - Held that:- Delhi High Courts considered the position resulting from introduction of the third proviso to Section 35C(2A) of the Central Excise Act, 1944 and ruled that as the relevan.....
159 2014 (8) TMI 555 - CESTAT CHENNAI
  M/s PIONEER ENGINEERING INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX
  Business Auxiliary Service - Job Worker - The nature of process involved is cutting, drilling, pressing, welding etc., as per the drawings of conversion of steel plates into partially finished and fully finished boiler components - Revenue contends i.....
160 2014 (8) TMI 554 - CESTAT CHENNAI
  COXSWAIN TECHNOLOGIES LTD Versus COMMISSIONER OF SERVICE TAX
  Broadcasting service - allotment of airtime and uplink income - Earlier assessee filed application for cancellation of registration but later obtained registration for Business Support Service - Held that:- Applicant got the permission to up-link the.....
161 2014 (8) TMI 553 - CESTAT CHENNAI
  THE COMMISSIONER, THE VELLORE CITY MUNICIPAL CORPORATION Versus COMMISSIONER OF SERVICE TAX, CHENNAI
  Waiver of pre deposit - Renting of Immovable Property - Held that:- according to the applicant, prima facie, there is a dispute of levy of tax on market fees, bus fees etc under the category of "Renting of immovable property". However, there is no di.....
162 2014 (8) TMI 552 - CESTAT BANGALORE
  D THIRUPATHI RAO Versus OMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX
  Waiver of pre-deposit - Rent a cab service - appellant has made available their buses to the APSRTC - Held that:- The appellant has made available their buses to the APSRTC under agreement wherein the APSRTC would ply the buses on predetermined rout.....
163 2014 (8) TMI 551 - CESTAT AHMEDABAD
  COMMISSIONER OF C. EX., RAJKOT Versus AJANTA AUTO GAS KIT HOUSE
  Penalties under Sections 75A, 76, 77 & 78 - Revenue contends that penalty should have been imposed under Section 75A and Section 76 of the Finance Act, 1994 and penalty should not have been reduced equal to service tax under Section 78 - Erection, Co.....
164 2014 (8) TMI 550 - CESTAT NEW DELHI
  PASHUPATI ACRYLON LTD. Versus COMMISSIONER OF C. EX., MEERUT-II
  Waiver of pre deposit - Denial of CENVAT Credit - credit availed on the basis of the advice notes issued by their Corporate Head Office located in Delhi, along with the invoices of service provider - Head Office was not registered under ISD - Held th.....
165 2014 (8) TMI 549 - CESTAT AHMEDABAD
  ASIAN ENGINEERING Versus COMMISSIONER OF CENTRAL EXCISE, DAMAN
  Abatement claimed by him under Notification No. 19/2003 - Erection, Commissioning & Installation Services - Held that:- benefit of Notification No. 19/2003-S.T. talks about abatement of 67% if there is a sale of the materials and the words used are ‘.....
166 2014 (8) TMI 548 - CESTAT CHENNAI
  SUPER STAR SECURITY SERVICES Versus COMMISSIONER OF C. EX., CHENNAI
  Waiver of penalty where service tax has been deposited before issuance of SCN - assessee exceeded small scale exemption limit - Held that:- Section 73(3) not only covers the cases of payment of service tax on an assessee’s own ascertainment but also .....
167 2014 (8) TMI 547 - CESTAT NEW DELHI
  NAANDI FOUNDATION Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Waiver of pre deposit - Outdoor catering service - Mid day meal to government schools - non profit making charitable trust - Held that:- Vide Notification No. 47/2010-S.T., dated 3-9-2010, the activities of providing mid-day meal by NGO have been hel.....
168 2014 (8) TMI 546 - CESTAT AHMEDABAD
  LARSEN & TOUBRO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA
  Waiver of pre deposit - Coercive steps for payment of dues - Revenue contends that assessee are providing services of business support services to their own offices situated outside SEZ unit - Held that:- appellant/assessee deposited entire amount of.....
169 2014 (8) TMI 545 - CESTAT NEW DELHI
  BHARAT SANCHAR NIGAM LTD. Versus COMMISSIONER OF C. EX., MEERUT-I
  Penalty u/s 78 - Suppression of facts - Malafide intention to cause evasion of duty - Held that:- original authority did not impose any penalty - but the revisionary authority imposed penalty under Section 78 on the ground that the party not only di.....
170 2014 (8) TMI 544 - CESTAT NEW DELHI
  KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF CUS., LUCKNOW
  Waiver of pre deposit - denial of the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 - abatement to the extent of 75% for payment of Service Tax on the GTA services received by the assessee - Non production of certificate from transporters -.....
171 2014 (8) TMI 543 - CESTAT NEW DELHI
  SARVAGYA CONSULTANTS PVT. LTD. Versus COMMISSIONER OF C. EX., JAIPUR-I
  Activity of field verification of the credibility of borrowers - Scientific and technical consultancy - Held that:- Authority proceeded to treat the appellant as provider of scientific and technical consultancy service without testing the activity ca.....
172 2014 (8) TMI 542 - CESTAT NEW DELHI
  SUKHMANI SOCIETY FOR CITIZEN SERVICES Versus COMMISSIONER OF C. EX., CHANDIGARH
  Business Auxiliary services - services of issue of marriage certificate, death certificate, etc., to the public on behalf of the Government of Punjab - Held that:- This entry covers “providing of service on behalf of the client”. In this case, the se.....
173 2014 (8) TMI 541 - GUJARAT HIGH COURT
  Sonata Ceramics Pvt. Ltd. Versus State of Gujarat
  Discrepancy in stock - Whether the learned Tribunal is right in upholding demand of tax and penalty on the premise that the appellants had sold out the goods without recording the same in books of accounts - Held that:- Entire issue is based on appre.....
174 2014 (8) TMI 540 - MADRAS HIGH COURT
  SRI LAKSHMI TRADERS Versus THE COMMERCIAL TAX OFFICER And THE ASSISTANT COMMISSIONER (CT)
  Issue of writ of certiorari - Call for records - Validity of show cause notice - Held that:- It is also very clearly stated in the said notice that the petitioner will be given a personal hearing on the above said proposal on 23.05.2014. But the peti.....
175 2014 (8) TMI 539 - CESTAT NEW DELHI
  M/s. JCBL Ltd. and M/s. Swastik Steel Coprn. Versus Commissioner of Central Excise Chandigarh
  CENVAT Credit - issue of invoice without supply of material - procurement of goods from second stage dealer - genuineness of dealer - Penalty - Held that:- The statement of the authorized representative of Khemka reveals that with the loss of busines.....
176 2014 (8) TMI 538 - CESTAT NEW DELHI
  Shri Gajjadhar Jhanwar and Shri Narayan Prasad Jhanwar Versus Commissioner of Central Excise, Jaipur
  Imposition of personal penalty - Shortage in stock - Clandestine removal of goods - Held that:- There is no debar for imposition of separate penalties on the Directors, subject to the prejudice finding of their role in the clandestine activities of t.....
177 2014 (8) TMI 537 - CESTAT CHENNAI
  BHARAT HEAVY ELECTRICALS LTD Versus CCE, CHENNAI–III
  Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - Held that:- Decision of the Division Bench of the Tribunal in the case of Tata Motors Ltd. (2011 (3) TMI 531 - CESTAT, MUMBAI), fo.....
178 2014 (8) TMI 536 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE Versus M/s TEXPORT TEXTILES LTD
  Extended period of limitation - claiming duty exemption on furnace oil - Non fulfillment of conditions of Notification No.1/95-CE - Held that:- As per the amended provisions, for claiming duty exemption on furnace oil, two conditions were required to.....
179 2014 (8) TMI 535 - CESTAT MUMBAI
  TATA MOTORS LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Denial of refund claim - Unjust enrichment - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - appellant issued invoices of the gross amount and thereafter issued credit note on the disco.....
180 2014 (8) TMI 534 - CESTAT NEW DELHI
  M/s. Fusion Electronics Pvt. Ltd. Shri Sameer Mehan, Director Versus Commissioner of Central Excise, Lucknow
  Shortage in stock - Clandestine removal of goods - Held that:- alleged shortages were detected by the officers at the time of visit to the appellants factory on 21.11.08. Immediately on the next date, the appellants addressed a letter dated 22.11.08 .....
181 2014 (8) TMI 533 - CESTAT NEW DELHI
  M/s JAGATJIT INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISE, JALLANDHAR
  Extended period of limitation - Valuation of goods - Job work - delay in finalization of provisional assessment - adjudicating authority has held that such finalisation was got done by the appellants with the ulterior motive of evasion of central exc.....
182 2014 (8) TMI 532 - CESTAT BANGALORE
  Sri Venkateshwara Gear Wheels Versus Commissioner of Customs, Central Excise and Service Tax Hyderabad-IV
  CENVAT Credit - Credit availed on return of goods sold as rejected - Non maintenance of separate records of goods returned - Credit not reversed for goods returned - Held that:- Rule 16 provides for availment of CENVAT credit in respect of goods rece.....
183 2014 (8) TMI 531 - CESTAT KOLKATA
  M/s STAN COMMODITIES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAMSHEDPUR
  Restoration of the Appeal - Non delivery of order - Held that:- letters/communications had been issued from time to time by the Registry on the address mentioned in the EA-3 Appeal Form and the same were not returned, as undelivered, by the postal au.....
184 2014 (8) TMI 530 - CESTAT CHENNAI
  TITAN INDUSTRIES LTD Versus COMMISSIONER OF SERVICE TAX
  Modification of stay order - distribution of a substantial portion of the credit to the applicant using the percentage of overhead expenses in the total expenses as a template - violation of Rule 7(b) of the Rules, 2004 - Conditional stay order grant.....
185 2014 (8) TMI 529 - CESTAT NEW DELHI
  Commissioner of Central Excise, Ludhiana Versus M/s. Perfect Dyeing & Finishing Industries
  Search and Seizure of goods - Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - Held that:- Dyeing Master Shri Harbans Lal during the course of adjudication, accepted that the entries made in the diaries belonged to hi.....
186 2014 (8) TMI 528 - SUPREME COURT
  Precious Jewels & Another Versus Varun Gems
  Infringement of trademark - Appellants restrained from doing their business in the concerned name - Interim order u/s 35F - Held that:- interlocutory order passed by the Court below is not just and proper in view of the provisions of Section 35 of th.....
187 2014 (8) TMI 527 - ITAT PANAJI
  INCOME TAX OFFICER Versus SMT SUVARNA BASAVARAJ KOTI
  Tax effect below prescribed limit - monetary limit for filing an appeal - Eligibility for deduction u/s 10(10C) – Held that:- CIT(A) had rightly analysed various judgements rendered vis-a-vis scheme of the Bank and condition mentioned in Rule 2BA and.....
188 2014 (8) TMI 526 - ITAT MUMBAI
  M/s INDIA FASHIONS LTD Versus INCOME TAX OFFICER
  Commission paid on export sales – TDS not deducted u/s 195 – Non-existence of written agreement - Held that:- The Tribunal in Harrison Garments Division Vs. JCIT [2014 (5) TMI 544 - ITAT MUMBAI] has held that mere existence of an agreement cannot dec.....
189 2014 (8) TMI 525 - ITAT DELHI
  Income Tax Officer Versus M/s. KK. Accessories
  Inclusion of duty drawback in export sale – Deduction u/s 10B – Held that:- Section 10B was introduced by the Finance Act, 1988 w.e.f 1.4.1989 - As stated in Circular No. 528 dated 16.12.1988, tax holiday u/s 10A was not available to 100% EOU and thu.....
190 2014 (8) TMI 524 - ITAT DELHI
  Sharda Exports Versus DCIT Circle, Hardwar
  Deduction u/s 80IC on export incentive - Manufacture of carpets – AO was of the view that the sum included the amount as duty drawback towards export incentives – Held that:- It has been decided in assessee’s own case for the earlier assessment year,.....
191 2014 (8) TMI 523 - ITAT DELHI
  ACIT, Circle 4(1), New Delhi Versus Jubilant Foodworks Ltd. (formerly known as Domino’s Pizza India Ltd.)
  Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held that:- The assessee rightly contended that the matter has been decided in assessee’s own case for the earli.....
192 2014 (8) TMI 522 - ITAT DELHI
  Ingrain Securities (P) Ltd. Versus Income Tax Officer
  Ex-parte order passed by CIT(A) – Additional evidences filed before CIT(A) - Held that:- The proceedings before the AO as well as before the CIT(A) were completed ex parte and assessee could not get due opportunity of hearing during these proceedings.....
193 2014 (8) TMI 521 - ITAT DELHI
  Asstt. Commissioner of Income Tax Versus Shirley Sinclair
  Admission of additional evidence under Rule 46A – Income from sale of Jewellery treated as income from other sources – Held that:- On verification of bank statement of the assessee and her mother, the CIT(A) reached to a conclusion that the facts ar.....
194 2014 (8) TMI 520 - ITAT DELHI
  Assistant CIT, Central Circle-17, New Delhi Versus M/s. Paras Dyes & Chemicals
  Assessment order u/s 153A - Absence of any incriminating material belonging to assessee – Held that:- The return was processed u/s 143(1) of the Act and time limit for issuance of notice u/s 143(2) had expired on the date of search and it was held th.....
195 2014 (8) TMI 519 - ITAT DELHI
  Assistant CIT, Central Circle 17, New Delhi Versus M/s. Pushpanjali Commercial Pvt. Ltd.
  Admission of additional evidence – assessment u/s 153C - Unexplained credit - Held that:- CIT(A) has dealt with the issue in detail and after discussing the case of the assessee for admission of the additional evidence has allowed the application of .....
196 2014 (8) TMI 518 - ITAT DELHI
  Asstt. Commissioner of Income Tax Versus Super Casettes Industries Ltd.
  Penalty u/s 271(1)(c) – disallowance of expenditure - Under-valuation of work in progress - Excess claim of deduction u/s 80IC - Held that:- The CIT(A) has deleted penalty because the assessee has claimed expenditure and the claim was not accepted or.....
197 2014 (8) TMI 517 - CESTAT AHMEDABAD
  Shri Dayalal R. Dabhi Versus CCE. & ST. - Rajkot
  Erection of pole / tower, erection of earthing and other maintenance and repairing work of their clients - activity as claimed by the appellant that they are laying cables but does not reveal from the works order - Held that:- for the purpose of bil.....
198 2014 (8) TMI 516 - CESTAT AHMEDABAD
  M/s CJ. Shah & Co. Versus CCE Rajkot
  Extended period of limitation - Business Auxiliary service - Sale of warehoused goods to traders - Appellants while raising the invoices on the purchasers, split the price mentioned in the purchaser orders and issue a separate debit note towards such.....
199 2014 (8) TMI 515 - BOMBAY HIGH COURT
  Dimensions Logistics Services Pvt. Ltd. Versus The Commissioner of Service Tax, Mumbai-II
  Waiver of pre deposit - Clearing and Forwarding Agent - Discrepancy in books of accounts - Held that:- The Appellant prima facie was registered as a Clearing and Forwarding Agent. The returns for service tax were filed. During the audit the differenc.....
200 2014 (8) TMI 514 - PUNJAB AND HARYANA HIGH COURT
  Capital Medicos and Others Versus Chandigarh Administration and Others
  Violation of tender conditions - Tender for leasing of shops - Rejection of bids - Non fulfillment of conditions of requirements of tender - Lack of service tax number - Held that:- A perusal of the written statement of the official-respondents shows.....
201 2014 (8) TMI 513 - CESTAT NEW DELHI
  TAISEI CORPORATION Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI
  Services provided to office / unit located abroad - same entity - Company in Japan deputed certain employees to Delhi office and their salary was paid abroad in Japan but shown in the profit and loss account prepared for Delhi unit - appellant submit.....
202 2014 (8) TMI 512 - CESTAT NEW DELHI
  PUNJAB NATIONAL BANK Versus COMMISSIONER OF C. EX., LUDHIANA
  CENVAT Credit availed belated - This mistake of the branch was found out in their internal audit and later they filed revised returns for the periods April 2008 to March 2009, to take such credit and thereafter transferred such unutilized credit to t.....
203 2014 (8) TMI 511 - CESTAT BANGALORE
  MMTC LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VISAKHAPATNAM
  Business Auxiliary Service - Receipt of commission or trading activity - Held that:- Notwithstanding the claim by the appellants to be a canalizing agent, the transactions between NMDC and the appellants are in the nature of purchase and sale as duly.....
204 2014 (8) TMI 510 - CESTAT KOLKATA
  BHARAT COKING COAL LTD. Versus COMMISSIONER OF C. EX., BOLPUR
  Waiver of pre-deposit of Service Tax - GTA service - Abatement under Notification No. 32/2004-S.T., dated 3-12-2004 - Held that:- Notification No. 32/2004-S.T. and No. 1/2006-S.T. grant abatement of 75% of taxable service. We find force in the conten.....
205 2014 (8) TMI 509 - CESTAT NEW DELHI
  BHARAT INDUSTRIAL ENTERPRISES LTD. Versus COMMR. OF C. EX., PANCHKULA
  Waiver of pre deposit - benefit of exemption Notification No. 13/2003-S.T., dated 20-6-2003 - Denial of refund claim - exemption of Business Auxiliary Services provided by a commission agent in relation to sale or purchase of agriculture produces fr.....
206 2014 (8) TMI 508 - CESTAT NEW DELHI
  ALFA AUTOMOBILES Versus COMMISSIONER OF SERVICE TAX, NEW DELHI
  Condonation of delay - impugned order was addressed to assessee's old address at Mathura Road, instead of sending a copy to the new address at Naraina Industrial Area - Held that:- Commissioner (Appeals) was aware of the fact that the appellant has l.....
207 2014 (8) TMI 507 - CESTAT NEW DELHI
  RAM SWAROOP Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I
  Penalty u/s 78 - Cargo handling service - whether the activity of the appellants as regards the loading and unloading of sugar in the godown amounts to providing cargo handling services or not - Held that:- there are Tribunals decisions holding that .....
208 2014 (8) TMI 506 - CESTAT NEW DELHI
  HINDUSTAN ZINC LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Denial of benefit of Cenvat credit of service tax - making of concentrate by purification of ores raised by the appellant from its underground captive mines - services used in relation to renovation and repair of factory and activities relating to bu.....
209 2014 (8) TMI 505 - CESTAT NEW DELHI
  KRITI INDUSTRIES (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Waiver of pre deposit - Denial of CENVAT Credit - outward transportation of goods - Held that:- Surprisingly no proceedings were initiated against the appellants on suo motu re-credit by the appellant. That may be probably on the ground that the app.....
210 2014 (8) TMI 504 - CESTAT CHENNAI
  CST., CHENNAI Versus TAMILNADU INDUSTRIAL INVESTMENT CORPN. LTD.
  Stay or order - commissioner (Appeals) had decided in favor of assessee - Inclusion of Inspection Expenses in “other income received” and shown in miscellaneous receipts in the Profit and Loss Account - Held that:- Prima facie, the department has not.....
211 2014 (8) TMI 503 - KERALA HIGH COURT
  M/s. Glades Engineering And Contracting Pvt. Ltd. Versus Commercial Tax Officer (WC & LT)
  Stay application - Challenge to conditional order of stay that directs him to pay 30% of the dues as a condition for the stay - Held that:- On a perusal of the stay order, it is seen that while the Appellate Authority admits that there is a prima fac.....
212 2014 (8) TMI 502 - KERALA HIGH COURT
  M/s. Elite Natural Pvt. Ltd. Versus Commercial Tax Officer
  Conditional stay order granted - Reasons for decisions not given - Held that:- The requirement of giving reasons, albeit minimal in stay orders, especially in matters of taxation cannot be understated. The duty to give reasons for a decision is one t.....
213 2014 (8) TMI 501 - ALLAHABAD HIGH COURT
  M/s. MPG. Realty Pvt. Ltd. (Nara Pride) Thru Its Director Versus Commissioner Commercial Tax & Others
  Challenge to orders of provisional assessment orders under Section 25(1) of U.P. Value Added Tax Act, 2008 - prayer for quashing of the aforesaid two circulars dated 12th November 2013 and 29th of January 2014 passed by the Commissioner, Commercial T.....
214 2014 (8) TMI 500 - ALLAHABAD HIGH COURT
  M/s. Steel Perforators (India) Versus The Commissioner, Commercial Taxes
  Classification of goods - Whether product of revisionist-assessee i.e. "Perforated Steel Sheets" will come within the term "Metallic Jaali" under Entry 92, Schedule-2 of U.P.Value Added Tax Act, 2008 or will be an "unclassified item" - Held that:- it.....
215 2014 (8) TMI 499 - CESTAT NEW DELHI
  M/s ARCHIDPLY INDUSTRIES LTD And Others Versus COMMISSIONER OF CUSTOMS AND SERVICE TAX
  Waiver of pre deposit – Area based Exemption – Appellant manufacturer of decorative laminates are located in Uttaranchal and were availing duty exemption under notification no.50/2003-CE dated 10.06.2003 - Revenue denied exemption that resin are clas.....
216 2014 (8) TMI 498 - CESTAT NEW DELHI
  M/s GANGES INTERNATIONAL PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Mega Power projects - international competitive bidding (ICB) - Exemption under Notification No.6/2006-CE dated 01/03/06 - benefit of exemption denied in adjudication on the ground that in the projects, the requisite quantum of power has been tied up.....
217 2014 (8) TMI 497 - CESTAT CHENNAI
  Wheels India Ltd. Versus Commissioner, Large Taxpayer Unit Chennai
  CENVAT Credit - input services being Insurance, Garden Maintenance and Clearing and Forwarding / C&F services - nexus with manufacturing activity - Held that:- the appellants are eligible to avail input services credit on the above three items - Deci.....
218 2014 (8) TMI 496 - CESTAT MUMBAI
  EATON FLUID POWER LTD Versus COMMISSIONER OF CENTRAL EXCISE
  CENVAT Credit on goods procured by the Job worker - allegation that there is no job-working activity undertaken by the vendors as defined under Rule 2(n) of the said Rules - allegation that there is no actual receipt of inputs / goods - Held that:- O.....
219 2014 (8) TMI 495 - CESTAT MUMBAI
  M/s DEEPAK FERTILIZERS & PETROCHEMICAL CORP LTD Versus COMMISSIONER OF CENTRAL EXCISE
  Denial of CENVAT Credit - Manufacture of dutiable and exempted goods by using common input Naphtha – separate accounts not maintained – Revenue demands 10% of the value of the exempted goods in terms of rule 6(3) and which amount is ₹ 3.55 cror.....
220 2014 (8) TMI 494 - CESTAT MUMBAI
  SIDDARTH ENGG & SHIPBUILDING CO PVT LTD Versus COMMISSIONER OF CUSTOMS, GOA
  Waiver of pre-deposit - Demand of differential duty - Maintainability of appeal against the order u/s 129E - Held that:- As per Section 129A of the Customs Act, 1962 the Tribunal has power to entertain appeal against the decision or order passed by t.....
221 2014 (8) TMI 493 - DELHI HIGH COURT
  In Re : Kvtek Power Systems Private Limited
  Application for sanction to the Scheme of Amalgamation - Held that:- Official Liquidator has filed his report, wherein he has stated that he has not received any complaint against the proposed Scheme from any person/party interested in the Scheme in .....
222 2014 (8) TMI 492 - MADRAS HIGH COURT
  Commissioner of Income Tax Versus RK. Deivendra Nadar Trust
  Registration u/s 12A – Promotion of education among poor – Held that:- The authority has got power to subsequently satisfy itself about the activities of such trust or institutions as to whether it is genuine or not and whether the trust is being con.....
223 2014 (8) TMI 491 - ALLAHABAD HIGH COURT
  The Commissioner of Income Tax And Another Versus M/s. PNC. Construction Company Ltd.
  Estimation of appeal - Rejection of books of accounts u/s 145(3) – Held that:- The net profit rate has already shown at the rate 3.25% which appears reasonable, which is higher in comparison to the previous and subsequent assessment years - during th.....
224 2014 (8) TMI 490 - DELHI HIGH COURT
  Commissioner of Income Tax-V Versus M/s. Opera House Exports Ltd.
  Genuineness of payments – payments made to job workers or employees/workers – CIT (A) admitted the additional evidences - Held that:- Till 16th December, 2010, the issue regarding disallowance u/s 40(a)(ia) was not specifically raised or questioned -.....
225 2014 (8) TMI 489 - GUJARAT HIGH COURT
  Goyal Industires Ltd. Versus Asstt. Commissioner of Income Tax
  Initiation of block assessment u/s 158BD r.w. section 158BC – Benami transactions - Held that:- The group concerns of Shri Rajendra Goayl i.e. Goyal Industries Ltd., Goyal Synthetics Pvt. Ltd. and Foremost Finvest Pvt. Ltd. made fictitious sales to t.....
226 2014 (8) TMI 488 - BOMBAY HIGH COURT
  Cenzer Industries Ltd. Versus The Income Tax Appellate Tribunal And Others
  Notice for reopening of assessment u/s 148 – Held that:- There was no reason to interfere with the order of the Tribunal particularly, having regard to the fact that the petitioner had at the time of hearing of the appeal withdrawn its challenge to t.....
227 2014 (8) TMI 487 - GUJARAT HIGH COURT
  CIT. Versus Smt. Vasantben H. Sheth
  Power to tribunal to consider Miscellaneous application - rectification of order - Whether the Tribunal is right in entertaining the assessee’s miscellaneous application again when once the MA has been considered and rejected by the same authority – .....
228 2014 (8) TMI 486 - ANDHRA PRADESH HIGH COURT
  Sri Laxmi Satyanarayana Oil Mills Versus Commissioner of Income Tax, AP, Hyderabad
  Interpretation of section 40A(3) - Cash payment – Genuineness of purchases - Whether the Tribunal was justified in confirming the addition despite the evidence placed on record that the payments were made only at the instance of the vendor when the g.....
229 2014 (8) TMI 485 - KERALA HIGH COURT
  Mother India Educational And Cultural Charitable Trust Versus The Deputy Commissioner of Income Tax
  Recovery steps initiated - Quantum appeal and stay application pending – Held that:- There is also no extenuating circumstance stated which would effectively defeat the recovery, if delay is caused and the recovery is kept in abeyance till the Appell.....
230 2014 (8) TMI 484 - ITAT DELHI
  Rajiv Seth Versus JDIT, Circle-2(2), Intl. Taxation, New Delhi
  Conditions for admissibility of appeal under Rule 19 of Rules - defects pointed out by the Registry have not been cured by the assessee which needed to be cured - Held that:- The record shows that on the last date of hearing adjournment was moved by .....
231 2014 (8) TMI 483 - ITAT LUCKNOW
  ASSTT COMMISSIONER OF INCOME TAX-6 KANPUR Versus M/s SHRI SHAKTI CREDITS LTD
  Penalty u/s 140A(3) – Tax liability not paid but admitted - tax was paid while filing revised return u/s 139(5) - Held that:- When the return is filed u/s 139 of the Act and if any assessee fails to pay the whole or any part of such tax or interest o.....
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