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Service Tax: Levy of tax - Construction services - the said construction was made under “Rajiv Gandhi basti Vikas karyakram” which was the Central sponsored scheme and the same is exempted from service tax as per Circular No.125/2010-ST dated 30th July 2010- Tri

Service Tax: Commercial Training and Coaching services - the appellant itself does not issue any kind of diploma or degree, which is recognised by law for the time being in force. In other words, the appellant is not covered in the exclusions mentioned in Section 65(27) - demand confirmed for the normal period of limitation of one year - Tri

Service Tax: Reversal of CENVAT credit - Rule 6(3A) of CCR - the value of exempted service was arrived at by the Original Authority as difference between sale price and cost of goods sold or 10% of the cost of goods sold whichever is more - in the absence of any other statutory formula to arrive at the quantum of Cenvat credit to be reversed on common input services, we find no impropriatory in the decision of the Original Authority - Tri

Central Excise: SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of another entity of their group companies, which is known as “Autolite India Ltd.” - demand of duty sustained - Tri

Central Excise: Reversal of credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any inadmissible Cenvat credit - SCN did not make out a case for invocation of provisions of Rule 14 of Cenvat Credit Rules, 2004 - demand set aside - Tri

Central Excise: The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they are not required to prove the case with mathematical precision as such a case involves deliberate and well thought out modus-operandi to evade duty. - Tri

Customs: Skillful grafting to deceive the tribunal - it does not do credit to the integrity or the expertise of officials who constituted this particular Review Committee. In the most polite terms; it can only be described as a matter of shame and it is expected the Central Board of Excise & Customs take steps to ensure that the incompetence and ineptitude is reflected in their records - Tri

Customs: Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - Tri

Allied Laws: Conviction u/s 138 of the Negotiable Instruments Act - dishonoured cheques - generally there is no bar under the N.I. Act to send a reminder notice to the drawer of the cheque and usually such notice cannot be construed as an admission of non-service of the first notice by the appellant as has happened in this case. - SC

Income Tax: Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as well as the intimation u/s 245 was issued by the same Assessing Officer - There was no say from the superior authority - set off allowed - HC

Income Tax: Speculation loss u/s.73 - assessee had in the normal course of business purchased the shares - Because of the turmoil in the share market in the year under consideration the assessee suffered huge loss.It was valuing its stock on cost or market price whichever was lower and had accordingly valued the shares - cannot be considered speculative loss - Tri

Income Tax: TDS u/s 195 - Disallowance u/s.40(a)(ia) - non deduction of TDS on professional fee - U.K. DTAA - There is no iota of evidence on record to which it can be assumed that Mr. Arnold Allen was having fixed place in India - this payment is not liable to be taxed in India - Tri

Income Tax: Sale of long term shares - tax planning by not paying STT for not to claim exemption u/s 10(38) - The decision taken by the assessee to arrest the loss arising on account of liability to pay interest on the loan raised from BVHPL cannot be doubted. It is a business decision taken by the assessee to arrest the losses and the same cannot be called as colourable devise - Tri

Customs: Levy of ADE - the goods which were imported by the appellant were diverted to the domestic market - the justification provided for levy of ADE at the rate of 8% under Section 3(5) of CTA, cannot be sustained. - HC

GST: GST Bills - PDF files + Clause by Clause

Companies Law: Winding up petition - Whether an employee can maintain a Petition for winding up of a Company under section 439 r/w sections 433(e) and 434(1)(a) of the Companies Act, 1956 as a creditor based on the claim of the recovery of his unpaid salary and wages? - Held Yes - HC

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

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