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Showing 401 to 420 of 536 Records

• 2007 (12) TMI 138
  

  Penalty u/s 271B for failure to obtain the audit report – Application filed before AO for extension of time for filing return– no reply to the application was given by officer – assessee presumed that extended time has been granted – held that assessee can well presume that his request for extension of time had been granted if AO don’t give his refusal – penalty not imposable – U/S 260 HC is empowered to frame any substantial question of law if question raised before tribunal; is not heard

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• 2007 (12) TMI 137
  

  EOU - revenue proceeded to deny benefit of not. 2/95 on the ground that assessee had not made any physical exports & also they are not entitled to clear goods to DTA - appellants had produced evidence before the Tribunal with regard to the actual physical exports - held that the supplies to World Bank & ADB which are considered as deemed exports would be taken into account for defining the DTA Quota - LOP has been extended at the appropriate time – order of demand interest penalty set aside

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• 2007 (12) TMI 136
  

  Activity of preparing identity cards for the electors for purpose of election on behalf of Election Commission of India - Revenue proceeded to consider the activity to come within the ambit of ‘Photography Services’ – assessee’s contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax, is sustainable - issue is fully decided in assessee’s favour - no merit in this appeal so rejected

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• 2007 (12) TMI 135
  

  Electrical Contractors - whether activity laying of pipe in wall/floor for crossing of wires, fixing the junction box & digging the earth to lay the cables etc.amounts to erection of plant & machinery or equipment – electrical work can’t be considered as civil work – it not come in purview of clause 39a F.Act- only w.e.f. 16.06.05, installation of electrical devices i.e. wiring or fittings was included in definition of erection, commissioning or installation u/c 39a – service tax not payable

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• 2007 (12) TMI 134
  

  Reinsurance broker - brokerage received by them from reinsurers abroad as consideration for the service rendered by them as part of the reinsurance transaction between such reinsurers and Indian insurance companies - answers of dept. to some of queries are inconsistent with the Revenue’s case brought out in the impugned order - Revenue to be represented by a special counsel – Jt. Chief Departmental Representative is directed to engage special counsel – matter is adjourned

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• 2007 (12) TMI 133
  

  Delay in filing declaration of export of service – whether rebate admissible or not - Commissioner (Appeals) condoned the delay in filing declaration on the ground that introduction of the Notification is very new to the service industry - there is no dispute of export of goods and the alleged irregularity was occurred just introduction of the Notification for rebate on export service, therefore, the Comm. (A) rightly condoned the delay of filing declaration – revenue’s appeal rejected

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• 2007 (12) TMI 132
  

  Tribunal is right in cancelling the order u/s 263 passed by CIT, ignoring the provisions of sec.143 relating to the assessment procedure - omission of the expression “intimation” from section 263 of the Act establishes the intention of Parliament to limit the power of revision - intimation under section 143(1) cannot be construed as an order of assessment – CIT cannot exercise revisional jurisdiction in instant case - Tribunal order require no interference so revenue appeal dismissed

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• 2007 (12) TMI 131
  

  Assessee had not correctly disclosed the actual assets of the plot used for construction to claim deduction u/s 80-IB(10) – failure to disclose material facts required for assessment - merely because the information was contained in annexures by itself cannot be said to be disclosure of information – case is covered under Explanation 2(c)(iv) of section 147 - reasonable belief that income had escaped assessment so reassessment notice even after 4 years is valid

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• 2007 (12) TMI 130
  

  Charitable educational trust formed with the object of imparting coaching - finding that the petitioner falls within ambit of Commercial Coaching & Training u/s 65(27) can't be sustained - ends of justice would be met, if stay of recovery of the demanded tax is granted subject to the condition that petitioner will deposit half of the demanded amount within 8 weeks - Tribunal is directed to dispose of the appeal within a period of six months from the dale of receipt of a copy of this order

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• 2007 (12) TMI 129
  

  Appellant has entered into franchise agreement with various persons for providing courier service – even if franchisees are discharging service tax liability on “courier services”, appellant, franchisor is clearly liable for discharging the ST liability on “franchise services” also – both services are differed under statue - this cannot be objected by the appellants on the ground that it amounts to double taxation - commission received by the franchisor from the franchisees is taxable

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• 2007 (12) TMI 128
  

  Activity of collecting “Airport Admission Ticket Charges” on account of a licence issued by the Airport Authority of India – there is no force in contention of revenue that services rendered by him amounts to airport services and therefore they are liable to pay the service tax - Appellant is only a collecting agent - A person who simply collects the entrance fee cannot be equated with the service provider – AAI is the actual service provider so appellant is not liable to service tax

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• 2007 (12) TMI 127
  

  Because of compounded levy scheme appellant couldn’t utilize accumulated deemed credit – when scheme got withdrawn assessee was entitled to utilize deemed credit – credit could not be utilized & in the mean time good became exempted – question arise of cash refund of that credit– assessee is directed to produce evidence that they have not claimed drawback/rebate of the same before 10 years – matter remanded as circumstantial evidences are required to be considered in absence of direct evidence

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• 2007 (12) TMI 126
  

  Not. 46/94 entitles supply of Aviation Turbine Fuel at concessional rate of duty only to those flights which are foreign going flight – exemption cannot be denied merely because impugned foreign flight land at intermediate port (or airport in India) before starting international journey – only because of such landing at Indian airport, impugned flight which carries foreign bound passengers, cannot be considered as domestic flight – Exemption allowable to Fuel under not. 46/94

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• 2007 (12) TMI 125
  

  Manufacturers of refined vegetable oils (dutiable), by-product viz. de-oiled cake (exempted) - Demand raised u/r 6(3)(b) CCR to pay 8% of the price of the exempted product, for non-maintaining separate inventory accounts for common input Hexane - maintenance of separate accounts with reference to dutiable and exempted products is impossible in instant case, hence Rule 6(3) does not get attracted - entire credit taken on Hexane has been reversed so demand is not sustainable

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• 2007 (12) TMI 124
  

  Whether the Principal Seat at Chennai has territorial jurisdiction to entertain this writ petition under Article 226 of Constitution of India - it is clear that territorial jurisdiction of the Court & 'cause of action' are inter-lined - to decide the question of territorial jurisdiction, it is necessary to find out the place where the 'cause of action' arose – since grievance of appellant arose at Chennai, as such Principal Bench has the jurisdiction to deal with the matter, not single judge

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• 2007 (12) TMI 123
  

  Extra Neutral Alcohol (E.N.A) & Denatured Spirit – asessee reversed 8% of sale value of rectified spirit for non maintenance of separate account of impugned products – as per sec. 83, F.A. education Cess is leviable only on excisable goods. As far as rectified spirit is concerned, the same is not liable to Excise Duty as the product comes under the State Excise. Since the impugned goods are not excisable, there is no question of payment of any Education Cess on the 8% amount

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• 2007 (12) TMI 122
  

  Received back 21 machines for repair and cleared the machines on payment of duty on the transaction value – in case of 3 machines duty was short paid - On the short payment being pointed out, assessee made short payment and also paid interest till the date of payment of before issue of SCN - clerical error and not deliberately - intent to evade duty is not established - duty due and interest thereon was paid before issue of SCN, penalty under Section 11AC is not warranted

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• 2007 (12) TMI 121
  

  Remission in case of robbery - Rule 21 allows remission of duty for goods lost or destroyed by natural causes or by unavoidable accident - Rule doesn’t allow remission for goods stolen, pilferred or lost due to robbery/dacoity - remission is allowed in case when goods cannot be taken for domestic consumption – but in case of robbery goods are not actually destroyed, they will come in market ultimately – remission not allowed as loss is neither by natural causes nor by unavoidable accident

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• 2007 (12) TMI 120
  

  Imports of engines and its parts were assessed with a loading of Extra Duty Deposit (EDD) pending final determination if the value of such imports was depressed - in the light of the Apex Court’s judgment assessee submits that the extra amounts illegally collected had to be returned suo motu – hence GMMCO approached the department for refund of the EDD made during the period 25-8-2000 and July 2001 – refund sustainable with interest u/s 27A – revenue’s appeal rejected

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• 2007 (12) TMI 119
  

  EOU originally cleared goods on payment of duty - defective goods returned by customers – as per T.N. 82/01 goods returned back, should be reissued to buyer within 6 months – EOU filed refund claim(as goods not reissued within 6 months) which was rejected - when refund claim was rejected, they requested dept. for permitting them to clear the goods after reprocessing beyond the period of 6 months - only a procedural matter - demanding duty on same goods twice is not justified – refund allowed

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