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Service Tax: Interpretation of statute - GTA service - Exemption - the individual consignment transported in a single lorry had freight amount exceeding ₹ 750/-, thereby clearly attracting provisions of Clause (ii). Clause (i) will apply where the gross amount charged on consignments transporter in a goods carriage does not exceed ₹ 1,500/- - admittedly, there is no multiple consignments - Tri

Service Tax: The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of the amount due and payable by the appellant as provided under sub-Section (1) of Section 73 of the FA, 1994 - Tri

Service Tax: The demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine ‘relevant date’ based on the date of knowledge acquired by the Department - Tri

Central Excise: Refund of cenvat credit - Duty under protest - closer of factory - Rule 5 in no way prohibits the payment of the refund amount in cash - HC

Central Excise: Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use in the machinery manufactured on their behalf, was additional consideration flowing directly or indirectly form the buyer to the appellant and should have been added in the transaction value of the said machinery - Tri

Central Excise: Mere a prescription of Chapter Note in the tariff will not create the duty liability on the waste and scrap of metal goods arisen during the course of repair and maintenance of plant and machinery - Tri

Customs: Foreign Trad Policy - Despite absence of any power under Section 5 of the FTDR Act, 1992 for any retrospective amendment, several such amendments/instructions are being issued by respondent no.2 and are being arbitrarily applied in a retrospective manner, leading to unwarranted litigation and making an adverse impact on growth of export business - HC

VAT: Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be revoked upon non-compliance of the terms and conditions as stipulated in their franchise arrangement. Clearly, this does not amount to a transfer of the right to use goods - not liable to sales tax / VAT - HC

Income Tax: Assessment u/s 153A - pre-condition justifying the invocation of the power of search u/s 132 (1) against the Petitioner - The Respondent's search of the Petitioner was a classic case of a ‘false start’. It was without legal basis. What were the options available to the Respondents when they came across the locker key when they searched another person - HC

Income Tax: Income from share transactions - the assessee had indulged in a dubious share transaction meant to account for the undisclosed income in the garb of long term capital gain - the fantastic sale price was not at all possible as there was no economic or financial basis as to how a share worth ₹ 5/of a little known company would jump from ₹ 5/to ₹ 485/. - Additions confirmed - HC

Income Tax: Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as the respondent, depending upon the complexity of the cases to provide reasonable opportunity. Reasonable opportunity is to be exercised by the respondent - HC

Income Tax: Leased rental received - Income from house property - During the first year of lease he has agreed to receive the 60% profit of the business as annual rental income but subsequently the annual rent has been prescribed in clause 3 of the lease deed. Therefore, by any stretch of imagination it cannot be said that the assessee was doing business with the lasee on profit sharing basis. - Tri

Customs: 100% EOU - import of second hand machinery - even though the goods have not been cleared for home consumption, the same have not been accounted for to the satisfaction of the proper officer inasmuch as the condition under which such warehousing was permitted was not satisfied - the Customs authorities have rightly demanded the Customs duty on the goods which have been found uninstalled and unused - Tri

Customs: There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - Tri

GST: GST Rates of Tax + Exemption list

VAT: Liability of tax on purchase of Supari - Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of ‘levy’ or ‘liability’ conferring right to levy tax u/s 12. - 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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