Home Case Index All Cases Income Tax Section Wise 2008 2008 (3) This

Law	-- All -- GST Income Tax Benami Property Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA Law of Competition PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority National Financial Reporting Authority Competition Commission of India ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12 -
Landmark	Nil - N/A Referred in >= 2 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Case Laws

Showing 501 to 520 of 712 Records

• 2008 (3) TMI 214
  

  Includibility of the value of tyres, discs, etc., supplied by their customers, in the assessable value of tractors/trailers manufactured - it is clearly brought out that the trailers manufactured were cleared as a complete trailers by the respondents and that they had fitted the tyres, discs, etc., to their manufactured goods before clearance – hence value of these fitted bought out items is includable in the assessable value of the goods manufactured by the respondents

  ---

• 2008 (3) TMI 213
  

  Constitutional validity of the proviso to Section 35(1) as it provides that the power of the Commissioner (Appeals) to condone the delay in filing the appeal beyond the period of 60 days is confined to delay for a further period of 30 days only - Parliament has provided for the limitation period of 60 days for filing an appeal before the Commissioner – there is nothing unreasonable on part of Parliament in providing that limitation period – hence validity of section 35 cannot be challenged

  ---

• 2008 (3) TMI 212
  

  Appellant providing clearing and forwarding service - applicant received about Rs. 94 lakhs as service charges and claims about Rs. 78 lakhs, as relatable to activities which are not covered by the services as C/F agent - Chartered Accountant certificate produced by appellant in their support, is not supported by relevant document evidence - applicant has not made out a prima facie case for total waiver of service tax demanded

  ---

• 2008 (3) TMI 211
  

  ‘Consultancy Agreements’ with foreign companies in connection with their setting up of projects or undertaking certain works in India – demand raised under ‘Management Consultant Service’ and ‘Business Auxiliary Service’ – applicant’s claim that the agreements are for execution of work and not relating to rendering consultancy/advice is not prima facie, acceptable - applicants have not made out a case for full waiver of Service Tax demanded

  ---

• 2008 (3) TMI 210
  

  Cotton polyester blended lungi fabrics - whether padding with starch & the special processes involve a process amounting to manufacture - By applying starch with some chemicals and the special process identified, the fabrics acquire the quality of stiffness and sheets which vanishes after a couple of washes - Such a process which does not bring into existence goods with a new name, properties or uses cannot be held to be manufacture - impugned goods can’t be subjected to further duty liability

  ---

• 2008 (3) TMI 209
  

  Demand - Credit wrongly reversed – amount which was reversed in excess is sanctioned as refund by commissioner – two SCN issued relating to refund claim and relating to demand of whole amount - time gap between them is too small for the assessee to plead limitation - not found the requisite correlation between the balance amount of credit and the inputs said to have been received in the factory - Credit already reversed cannot therefore be refunded – demand for balance amount is justified

  ---

• 2008 (3) TMI 208
  

  Notification No.13/2000 exempts the excisable goods specified in Chapter 72 & 73, manufactured in & cleared from an integrated steel plant and intended to be sold at a place other than the said integrated steel plant – since both plants (plant mfg. sponge iron from iron ore & plant mfg. billets from sponge iron) are situated in common premises and have common registration under Factories Act, both plants will be treated as single factory under not. 13/2000 – hence exemption can’t be denied

  ---

• 2008 (3) TMI 207
  

  Refund claim - certificate issued chartered accountant very clearly establishes that the appellant in this case has not passed on incidence to the buyer – certificate was given by CA. after proper verification so it is a reliable document - audited balance sheets show the amount as recoverable from the customs authorities, and in the absence of any contrary evidence, it has to be held that, the appellant has crossed the hurdle of doctrine of unjust enrichment – refund is admissible

  ---

• 2008 (3) TMI 206
  

  Classification of ‘Neurotrat’ - fixed close combination of Vitamin 1, Vitamin-6 and Vitamin 12 – whether it is classifiable as “medicament” under SH 3003.10, as claimed by the appellants, or as “admixture of Vitamins” under CH 2936.00, as claimed by revenue – impugned product has therapeutic or prophylactic value as evident from directions issued by Drug Controller General - claim of the appellants for classification of “Neurotrat” under CH 3003.10 as “medicament” is sustainable

  ---

• 2008 (3) TMI 205
  

  Vehicle was imported by the appellant from U.K. – revenue proceeded on the grounds that the importer had not filed Type Approval Certificate/COP of an International accredited agency from the country of origin, Japan – held that certificate from country which was signatory country to the 1958 Agreement under WP29, is sufficient - Insisting that the type approval certificate should come from the country of origin, is not correct, reading the said Policy Circular No. 5/04-09

  ---

• 2008 (3) TMI 204
  

  Whether the Income-tax Appellate Tribunal is justified in expressing the opinion that the three grounds raised in appeal are general in nature and do not require any finding - Tribunal has decided the appeal in a cryptic manner and in fact not decided the legal issues which go to the root of jurisdiction - hence matter is remitted to the Tribunal for deciding the issue afresh regard being had to the merits and ascribing the cogent and germane reasons

  ---

• 2008 (3) TMI 203
  

  Appellant, PSU - as the appellants have already filed an application before Cabinet Secretary to seek permission to pursue the appeal, the Commissioner’s proceeding to recover the amount is not justified - Commissioner should not recover the amount till such time the matter is decided by the COD – appellant’s appeal is dismissed for want of clearance, however, granting liberty to file an application for restoration of appeal as and when they get the clearance from the Committee of Secretaries

  ---

• 2008 (3) TMI 202
  

  Service of commercial and industrial construction service - While determining the gross value of the services, applicant has not disclosed and has not included the value of cement and steel received free from the recipients – since entire amount of duty stands paid before issue of SCN and therefore, we hold that it is a fit case for waiver of penalties and interest

  ---

• 2008 (3) TMI 201
  

  Taxability of “Tour Operator Service” - demand is for the period of April, 2001 to Sept. 2005 - Prior to 10-9-2004 the definition of Tour Operator was a person who hold a ‘tourist permit’ granted under the Motor Vehicles Act, 1988 to undertake tour operator business – hence for the demand prior to 10.9.04, no service tax is leviable, if the vehicles are not registered as Tourist Vehicles – demand for the period after 10.9.04 are justified – hence stay not granted completely

  ---

• 2008 (3) TMI 200
  

  Booking air passage tickets - Appellant is contending that there is gross violation of natural justice as department has not given the worksheet for arriving at the tax liability despite their persistent request - appellants submitted that at least the Commissioner (A) could have given a copy of the said worksheet to them – appellants have deposited the tax liability due by them and the excess liability is not sustainable including penalties - stay application allowed

  ---

• 2008 (3) TMI 199
  

  Re-import - goods in the present case are not those which are wholly exempted from the Custom duty & Additional duty of customs and hence do not fall within the ambit of Serial No. 3 of Notification 34/98 to become eligible to exemption from SAD. Therefore, exemption from SAD is not available u/not. 34/98 – not. 94/96 exempts re-imported goods only from custom duty excluding SAD as is in excess of the custom duty, which is equal to amount of excise duty not paid

  ---

• 2008 (3) TMI 198
  

  Appellant exported under free Shipping Bill - appellant had imported raw material under Advance Licence - noticing the error, that they have not recorded this export under the advance licence, they filed an application for conversion of free shipping bill to advance licence shipping bill – impugned mistake has arisen due to the reason that the appellant was not aware of the formalities, hence conversion of free shipping bill into advance license shipping bill is allowed

  ---

• 2008 (3) TMI 197
  

  Appellants, PSUs are contesting the levy of Service Tax on the ground that they are exempted by Notification No. 3/1994 – appellants plea is acceptable - appellants have already deposited the majority of the amount and the balance amount could come within the exempted category - Therefore, the plea for waiver of balance of deposit of tax, penalty and interest is acceptable. The stay application is allowed

  ---

• 2008 (3) TMI 196
  

  Imported Patterns, Fixtures, Samples Units etc. – Valuation - Since the appellants had in their own contract agreed to pay fees for the patterns, fixtures and samples and had also contracted for payment of technical know how fee, we find that the appellants had mis-declared the value - Since the value has been mis-declared, confiscation of goods is justified –allegation that “old & used” goods were shown as “new” to obtain benefit under EPCG scheme, is not proved – penalty is reduced

  ---

• 2008 (3) TMI 195
  

  Application for rectification of mistake - Revenue seeks to bring on record a fraudulent application of the respondent for restoration of appeal, as the signature of the respondent, on restoration application was not tallying with the signatures available with records of the department - If the revenue feels that the signatures are not genuine, they should file proper complaint before the competent court - present application is beyond the time limit of 6 months and hence cannot be considered

  ---

1 ....222324252627282930........ 36