Home Highlights November 2013 Year 2013 This

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1. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

2. Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at...

3. Eligibility of Cenvat credit of services at their retail outlets from where sales are effected - the appellant has correctly availed CENVAT Credit on input services...

4. Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee...

5. Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly...

6. Disallowance on account of personal use of vehicle maintenance - 10% of vehicle running and maintenance expenses is a reasonable estimate and in absence of log book - AT

7. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

8. Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different...

9. Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease...

10. Receipt of maintenance charges - liable to be taxed under the head of income from house property OR income from other sources - The Assessees who are signatories to the...

11. Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - Various ingredients prepared and packed separately are sold and invoiced...

12. Amendment of section 50C - stamp value - where the date of the agreement fixing the amount of consideration and the date of registration for the transfer of the capital...

13. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

14. Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the...

15. Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a...