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Home e-Newsletters Index Year 2020 January Day 27 - Monday

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TMI Tax Updates - e-Newsletter
January 27, 2020

Case Laws in this Newsletter:

GST Income Tax Customs PMLA Service Tax Central Excise CST, VAT & Sales Tax Indian Laws



TMI SMS


Highlights / Catch Notes

  • GST:

    Exemption of “Supply of Farm Labour” - supplier of manpower - The supply of manpower services falling under SAC 99851 is not exempted - the said notification is available to supply of farm labour services falling under Chapter heading 9986 only.

  • GST:

    Classification of goods - Fried Fryums of different shapes, sizes and varieties which are ready to eat - the product ‘Fried Fryums’ is appropriately classifiable under Tariff Item 2106 90 99 - Taxable @18% of GST

  • GST:

    Every governmental function need not be “sovereign” - The parking services provided by the Contractor appointed by the Market Committee, not exempt under Notification No. 12/2017 as the Market Committee is not a Government Authority

  • GST:

    No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law.

  • GST:

    Powers of officers conducting search and seizure to remain stayed in the premises for unlimited period - Key person was not found at home during search - Protection of such action u/s 157 of the GST Acts may unleash a regime of terror insofar as the taxable persons are concerned - this court does not condone any alleged illegal acts on the part of the petitioner and in case he has indulged in any illegalities, the law should take its own course. However, the court found it necessary to pass the present order to curb any further abuse of powers in this manner by the authorities under the GST Acts.

  • GST:

    The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to leave the premises and cannot wait there indefinitely for days on end under the expectation that the person whom they are searching for may return home or may contact his family members.

  • Income Tax:

    Application for recall of an ex-parte order - Course adopted by the ITAT at the first instance, by dismissing the appeal for non-prosecution, and then compounding the same by refusing to entertain the application for recall of the order, cannot be sustained.

  • Income Tax:

    Extension of time for furnishing online Income Tax return in the Bihar - Tax Payers of Bihar faces ‘unnatural inconvenience’ in not filing income-tax returns within the stipulated period remains unexplained. The petition appears to be espousing private cause instead of public cause. - Petition dismissed.

  • Income Tax:

    Disallowance u/s 37(1) - payments of expenditure by way of cash - Assessee has incurred 90% of expenses by way of cheque, meaning thereby, in case of business necessity only the assessee has been incurring expenses by way of cash. - Since the vouchers form part of regular books of accounts maintained by the assessee, the same cannot be considered as additional evidences. - this issue may be put to rest by disallowing 5% of expenses incurred by way of cash exceeding ₹ 20,000/-

  • Income Tax:

    Reopening of assessment u/s 147 - The assessment of the assessee for the year under consideration thus was reopened by the Assessing Officer after arriving at his own satisfaction by analysing and cross-verifying the information received by him and since the same is clearly evident from the reasons recorded by him, we are of the view that the reopening of assessment by the Assessing Officer is in accordance with law.

  • Income Tax:

    TDS U/ 192 - secondment - reimbursement of salaries and allowance - addition u/s 40(a)(ia) - The assessee is directed to produce secondment agreement entered into by it with Brakes India Limited as well furnish complete details of nature of services rendered and functions performed by these employees, before the AO

  • Income Tax:

    TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds - there was no Profit and Loss Account in the assessee’s case and there was no claim of any expenditure - there was no question of any disallowance u/s 40(a)(ia)

  • Income Tax:

    Addition u/s 68 - outstanding sundry creditors - the said sundry creditors were paid in the subsequent year through banking channels and that the assessee has had regular transactions with the same parties in the subsequent years which were not doubted by the Revenue - Addition deleted.

  • Customs:

    Advance Licence Scheme - it is absolutely no defence of the State authorities to contend that they were not aware of their own notification - The onus heavily rests on them and a casual statement generating litigation by State apathy cannot be approved.

  • Customs:

    Levy of penalty u/s 114AA - The activity of the import of the prohibited goods by covering them with the help of some goods, which are declared and permitted under law, reflected the lack of bonafides on the part of the appellant and the three authorities have concurrently found against the appellant that there were imports made by the Assessee contrary to law.

  • Customs:

    Classification of imported goods - Palm Kernel Acid Oil or Palm Kernel Fatty Acid - The appellant has produced the test report from the supplier of the goods which clearly indicated that the imported consignment is having the characteristics of Palm Kernel Acid Oil and not Palm Kernel Fatty Acid, as held by the Revenue based on the CRCL report

  • Customs:

    Classification of goods - heavy melting scrap - the goods are required to be testing and inspection of the Bureau of Indian Standard and the same has not been done. In that circumstances, the classification arrived by the adjudicating authority is not acceptable, therefore, classification is declared by the appellant is accepted.

  • Customs:

    Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of IFC code and documents submitted to the CHA and not the basis of physical verification of the premises of the appellant, IE Code required to be verified from the DGFT site and other related documents such as PAN number, service tax, sale tax registration etc. - There is no need for physical verification of the registered premises.

  • Indian Laws:

    Dishonor of cheque - rebuttal of presumption u/s 139 - If cash transaction of huge amount had been conducted by the appellant / complainant, strong burden is shifted upon him to show that he has received and provided the huge amount in legal way because before drawing the presumption, the appellant had to prove beyond doubt that he had transacted the money legally.

  • Service Tax:

    Jurisdiction - Validity of SCN issued demanding service tax, post GST - power to inquiry / investigate / audit - Having held the impugned Notification as being valid and applicable to the petitioner, this court declines to quash the impugned notice which only calls upon him to submit a reply for showing cause against the proposed action namely, the recovery of 'short payment' with interest/penalty - Writ Petition being devoid of merits, fails.

  • Service Tax:

    Demand of service tax - commercial training or coaching - the appellant is running course, namely, Post Graduate Diploma in Liberal Studies is recognized by the State of Haryana which the regulatory body is authorizing the appellant to run the course and as per the report of expert of committee of UGC approved intake 200 whereas 197 is the current intake. - Benefit of exemption is available.

  • Service Tax:

    Classification of services - fabrication of armoured vehicles - activity of bullet proofing - the appellant has correctly classified the activity under works contract service. No service tax is payable under the business auxiliary service

  • Service Tax:

    SSI Exemption - branded service or not - the appellant is not providing any branded service as MSO is supplying signal to the appellants which has been transmitted to the subscribers, in that circumstances, there is no relation of brand name to the ultimate customers. The appellants are not providing any branded service to the subscribers

  • Central Excise:

    Classification of goods - fabrication of armoured vehicles - the appellant is manufacturing special purpose light armoured vehicle meant for use by troops and merit classification under Chapter heading 8705 90 00 and entitled for the benefit of exemption N/N. 6/2006-CE - and no duty of excise is payable by the appellant on the said activity.

  • VAT:

    Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal.


Articles


Notifications


News


Case Laws:

  • GST

  • 2020 (1) TMI 974
  • 2020 (1) TMI 973
  • 2020 (1) TMI 979
  • 2020 (1) TMI 978
  • 2020 (1) TMI 977
  • 2020 (1) TMI 976
  • 2020 (1) TMI 975
  • Income Tax

  • 2020 (1) TMI 972
  • 2020 (1) TMI 969
  • 2020 (1) TMI 968
  • 2020 (1) TMI 967
  • 2020 (1) TMI 966
  • 2020 (1) TMI 965
  • 2020 (1) TMI 964
  • 2020 (1) TMI 963
  • 2020 (1) TMI 962
  • 2020 (1) TMI 961
  • 2020 (1) TMI 960
  • 2020 (1) TMI 959
  • 2020 (1) TMI 958
  • 2020 (1) TMI 957
  • 2020 (1) TMI 956
  • 2020 (1) TMI 955
  • 2020 (1) TMI 954
  • 2020 (1) TMI 953
  • 2020 (1) TMI 971
  • 2020 (1) TMI 970
  • 2020 (1) TMI 952
  • Customs

  • 2020 (1) TMI 951
  • 2020 (1) TMI 949
  • 2020 (1) TMI 950
  • 2020 (1) TMI 948
  • 2020 (1) TMI 947
  • 2020 (1) TMI 946
  • PMLA

  • 2020 (1) TMI 945
  • Service Tax

  • 2020 (1) TMI 944
  • 2020 (1) TMI 943
  • 2020 (1) TMI 942
  • 2020 (1) TMI 941
  • Central Excise

  • 2020 (1) TMI 940
  • CST, VAT & Sales Tax

  • 2020 (1) TMI 939
  • 2020 (1) TMI 938
  • 2020 (1) TMI 937
  • Indian Laws

  • 2020 (1) TMI 936
  • 2020 (1) TMI 935
  • 2020 (1) TMI 934
 

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