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- 2020 (1) TMI 1007
Pure labour contract services - For construction of a civil structure or any other original works under PMAY - Applicability of N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 - classification and HSN for services provided by the applicant - HELD THAT:- The scope of above said entry is not person-centric but project-centric. The entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects. It clearly stipulates that whosoever is supplying the pure labour contract services for the construction of a civil structure or any other original works under PMAY is exempted from GST. The services of pure labour contract supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure o....... + More
- 2020 (1) TMI 1006
Classification of goods - Fortified Rice Kernels (FRK) - whether fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/ 5%, CGST Nil/2.5%, SGST Nil/2.5%)? - HELD THAT:- The applicant is a manufacturer and supplier of Fortified Rice Kernel (hereinafter called as FRK). The applicant supplies FRK to various units which are engaged in mixing of the FRK in normal rice which is further supplied to government for use in schemes such as Mid-Day Meal, Poshan Abhiyan, ICDS, PDS etc. - first, source rice for FRK is converted to flour form, then, the premix of vitamin-mineral is added to it. Post mix, the prepared material is passed through a machine which converts it back in to granule form of rice, which are known as Fortified Rice Kernel(FRK). The FRK is packed in a 25Kg bag to be further supplied to va....... + More
- 2020 (1) TMI 1005
Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - the Applicant receives service orders from the main tour operator to provide a range of services to the passenger/ tourist. - whether the said service falls under Chapter heading 9985 (i) {Supply of Tour Operator Service) or 9985 (iii) {Support Services}? - applicable rate of tax. HELD THAT:- A gross amount should be charged by the Tour Operator for the entire Tour. In present case, the services provided by the Applicant has various activities like Elephant/ Camel ride, Boat ride, Guide services, local sightseeing, dinner/ lunch at local restaurant etc. For each such service no separate invoice is issued to the tourist and one consolidated bill is raised by the Applicant to the tour operator. The Applican....... + More
- 2020 (1) TMI 1004
Permission for withdrawal of Advance Ruling application - Input tax credit - goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accommodation and related services - HELD THAT:- The applicant has requested for withdrawal of the advance ruling application vide their letter dated 22.11.2019. Accordingly, no advance ruling is given.
- 2020 (1) TMI 1003
Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? - Refund of amount of compensation cess paid under the impugned legislation - HELD THAT:- There are no merit in the review petition and the same is accordingly dismissed.
- 2020 (1) TMI 1002
Grant of post-arrest bail - mandate of Section 37(1)(b)(ii) of the Narcotic Drugs and Psychotropic Substances Act, 1985 ignored - allegation against the accused respondent (A5) was that he entrusted hashish oil to A1 through A2 for sale in the International market and Crime was registered against him for the offences punishable under Sections 20(b)(ii)(c) and Section 29 of the NDPS Act and after investigation, charge-sheet was filed on 10th May, 2019. HELD THAT:- Hashish oil is shown at Sl. No. 13 in the notification dated 19th October, 2001 issued by the Central Government in exercise of power under Section 2(viia) and (xxiiia) of the NDPS Act. Hashish oil above 1 kg is commercial quantity - The jurisdiction of the Court to grant bail is circumscribed by the provisions of Section 37 of the NDPS Act. It can be granted in case there are re....... + More
- 2020 (1) TMI 1001
Refund claim u/s 119 (2) (b) - condonation of delay for issue of belated refund - compensation received by the assessee in pursuance of land acquisition proceedings claimed exempt under Section 10 (37) - benefit of exemption to “agricultural land” denied - HELD THAT:- In the present case, we are concerned with Sub Clause (iii) (b) (II) which provides that agricultural land is exempted from the purview of “capital gains” unless the area is within the distance, measured aerially, not being more than 6 Kms from the local limits of any municipality or cantonment board referred to in item (a) (land situated in in any area which is comprised within the jurisdiction of a municipality whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name o....... + More
- 2020 (1) TMI 1000
Cancellation of registration certificate granted to the 2nd respondent for additional place of business - registration was granted without the consent of the petitioner, who is the owner of the premises - HELD THAT:- The 1st respondent will take up the plea made by the petitioner on Ext.P7 petition without any further delay and after affording reasonable opportunity of being heard to the petitioner as well as the 2nd respondent will render a considered decision thereon within a period of 6-8 weeks from the date of production of the certified copy of this judgment. Petition disposed off.
- 2020 (1) TMI 999
Benefit in the “Arrears Category” of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019 (svldrs scheme) - HELD THAT:- There is force in the submission of the learned counsel for the petitioners that the Scheme in question being for the benefit of Assesses needs to be construed liberally to effectuate the purpose and therefore, if the petitioners’ claim cannot be considered under the Arrears Category, they should be permitted to avail the benefit under any other Category into which their case is fit; the respondents in their Statement of Objection dated 09.01.2020 at paragraph 6 have specifically stated that though the petitioners are not entitled to stake their claim under Arrears Category, they may opt for the benefit under Voluntary Disclosure Category; the statement of the learned Panel Counsel for the Revenue tha....... + More
- 2020 (1) TMI 998
Settlement Application u/s 245C(1) - assessee disclosed additional income during the course of settlement - fresh and substantial disclosure or not - it is far greater than the initial disclosure - Commission accepted the disclosures made by respondent assessee after considering the detailed item-wise explanation submitted by respondent assessee - whether the order of Commission is contrary to any of the provisions of the Act or not and if so, apart from grounds of bias, fraud and malice which of course constitute a separate and independent category, has it prejudiced the petitioner or not? - HELD THAT:- Merely because the respondent assessee has disclosed additional income of ₹ 12 Crore during the course of settlement, it cannot be said that Commission has not followed the procedure prescribed under the Act of 1961. The d....... + More
- 2020 (1) TMI 997
SSI exemption - use of brand name of others - demand has been made against M/s JSFPL on the ground that they have shown their own clearances as being manufactured and cleared by other units as well as sold own manufactured goods under resale invoices by showing the same as traded goods - reliance placed upon the statements of partners/proprietors of units and statement of director of M/s JSFPL. HELD THAT:- The Appellant during adjudication proceedings have contended that all the partners/ proprietors cannot read/ write English being only 7th or 9th standard pass in vernacular language and even signed the statements in Gujarati Language. Thus in view of the fact that the evidences found during search are just contrary to the allegations, no adverse inferences can be drawn against Appellant and its associate manufacturing unit. When against....... + More
- 2020 (1) TMI 996
CENVAT Credit - input services - contract for supply of certain technology/Know-how - entire case of revenue is that the appellant have not used the service provided by SPIL & SPARC and, therefore, they cannot avail the said credit of service tax paid by SPIL & SPARC - HELD THAT:- The only fact that revenue has used to insist that the service was provided to the appellant and exported by the appellant on the same day is that the date of invoice is common. It is apparent from the facts of the case that the service was not provided in one day, the service was provided in a particular time duration and the service provided was being simultaneously used by the appellant by Supervising and Monitoring the activity in the entire duration. Thus, it cannot be correct to say that the service provided by the SPIL was not used by the appellan....... + More
- 2020 (1) TMI 995
Deduction on provision for bad and doubtful debts u/s.36(1)((vii) as well as U/s.36(1)(viia) - HELD THAT:- As decided in ow case [2018 (5) TMI 1627 - ITAT BANGALORE] held that the deduction u/s.36(1)(viia) of the Act cannot be allowed unless the provision is created by debited to provision for bad and doubtful debts account - we hold that the AO was justified in disallowing the claim for deduction on account of provisions for bad and doubtful debts u/s.36(1)(viia) of the Act as admittedly the Assessee did not debit its profit and loss account any sum towards provision for bad and doubtful debts. TDS u/s 194A - Addition u/s.40(a)(ia) - non-deduction of tax at source in respect of interest paid during the financial year - non filing of Form 15G and 15H with the prescribed authority - HELD THAT:- Respectfully following the decision of the Tr....... + More
- 2020 (1) TMI 994
Reopening of assessment u/s 147 - underreporting of the rental receipts by the assessee - assessee had understated his rental receipts as against those reflected in his TDS statement for the year under consideration - HELD THAT:- As had been observed A.O while framing the assessment had not made any addition in respect of the aforesaid issue which had formed the very basis for reopening the case of the assessee. Rather, the additions/disallowances made by the A.O in respect of the income shown by the assessee under the head ‘house property’ are absolutely on a different footing as had been culled out by us hereinabove. Accordingly, as the A.O while framing the assessment u/s 143(3) r.w.s 147 had not made any addition as regards the underreporting of the rental receipts at ₹ 99,34,023/- by the assessee in his return of in....... + More
- 2020 (1) TMI 993
Bogus sundry creditors - addition u/s 68 - CIT(A) accepted the additional evidences restricting part addition - whether sufficient opportunity to AO to rebut the evidences so filed given or not? - HELD THAT:- CIT(A) has categorically observed that the confirmation was also filed with the A.O. vide letter dated 9.1.2015. It is also transpired from the records that the Ld. CIT(A) had sought remand report from the A.O. in respect of additional evidences filed by the assessee. Therefore, it cannot be concluded that the confirmations were filed first time before the Ld. CIT(A) and no opportunity was granted to the A.O. for rebutting the same. From the records, it is clear that the A.O. was given sufficient opportunity to rebut the evidences so filed. Under these facts, we see no reason to interfere with the finding of the Ld. CIT(A) and the same is hereby affirmed. The grounds raised by the revenue are dismissed.
- 2020 (1) TMI 992
Bogus purchases - CIT- A estimated profit from Hawala purchases by disallowing only 12.5% of the bogus purchases - HELD THAT:- CIT(A) has decided the matter of controversy on the basis of the decision of Hon’ble Bombay High Court in the case of CIT Vs. Nikunj Eximp Enterprises Pvt, Ltd. [2013 (1) TMI 88 - BOMBAY HIGH COURT] and CIT Vs. Simit P. Sheth [2013 (10) TMI 1028 - GUJARAT HIGH COURT] and CIT Vs. Bholanath Poly Fab (P) Ltd. [2013 (10) TMI 933 - GUJARAT HIGH COURT] . The CIT(A) has also gone through the case and restricted the bogus purchase to the extent of 12.5% of ₹ 1,97,383/- i.e.24,672/-. However, at the time of argument, the Ld. Representative of the assessee has no objection to restrict the addition to the extent of 12.5% of the bogus purchase. Anyhow, on seeing the facts and circumstances, it seems quite justifia....... + More
- 2020 (1) TMI 991
Rectification of mistake - levy of penalty u/s 271(1)(c) - HELD THAT:- Tribunal has disposed of the appeal of the assesee ex-parte for non appearance of the assessee. The contentions of the assessee is that there is an error in the order of the Tribunal, inasmuch as in disposing of penalty appeals, when the quantum appeal was pending before the Ld.CIT(A). We find that when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record. Therefore, we are of the considered view that there is a merit in the miscellaneous applications filed by the assessee and accordingly, the order of the Tribunal is recalled and the appeals are posted for hearing on 26/02/2020, for which no separate notice will be issued to either parties.
- 2020 (1) TMI 990
Levy of FBT on the provision of free electricity by the assessee to its’ employees - Assessment u/s 115WE(3) - assessee’s stand is that the same is a perquisite in the hands of the employees, forming part of their salary income and, therefore, excluded under FBT (s.115WB(3)) - assessee-employer deny its’ liability u/s. 4 r/w s. 192, as well as u/s. 115WA(1), i.e., qua a benefit to the employees, by raising a plea that the tax on former is payable by the employees, so that the tax gets collected or paid under neither - HELD THAT:- Only an acceptance of it’s liability to deduct and deposit income-tax on the perquisite to its’ employees and, rather, doing so, would operate to save the assessee of it’s liability to tax u/s.115WA(1). The facts of the case are admitted and borne out by the record, being admit....... + More
- 2020 (1) TMI 989
Addition u/s 14A r.w. Rule 8D - assessee argued that the assessee’s own funds is more than investment - HELD THAT:- Where the interest free funds available with the assessee was sufficient to make the advance to its sister concern then such investment should be presumed to be made from interest free funds available and not out of borrowed funds and in the said circumstances disallowance of interest paid on loan taken would be justified. Thus we are of the view that the no disallowance is required in view of the provisions u/s 14A r.w. Rule 8D(2) of the Act. So far as the disallowance in view of the provisions u/s 8D(2)(3) is concerned, the AO took into consideration of 0.5% of the total value of the investment to the tune of ₹ 4,70,58,853/- which comes to the tune of ₹ 3,66,23,909/-. The assessee nowhere disallowed the e....... + More
- 2020 (1) TMI 988
Condonation of delay - delay of 1971 days - intimation u/s.200A - HELD THAT:- Intimation u/s.200A of the Act became an appealable order u/s.246A of the Act, only consequent to amendment by the Finance Act, 2015 w.e.f. 1.6.2015. Prior to the said date an intimation u/s.200A was not appealable. At the outset, we observe that the Hon’ble Supreme Court, in the case of Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] , has explained the principles that need to be kept in mind while considering an application for condonation of delay. The Hon’ble Apex Court has emphasized that substantial justice should prevail over technical considerations. The Court has also explained that a litigant does not stand to benefit by lodging the appeal late. The Court has also explained that every day’s delay must be explained does not mean that a p....... + More
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