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TMI Updates - Newsletter dated: February 21, 2018



  1. Income Tax : Reopening of assessment - The opinion would be formed on the basis of disclosures. When disclosures are found to be prima facie untrue, the opinion formed earlier would not prevent Assessing Officer from examining the issue. - HC

  2. Income Tax : TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the overseas resident business concern conducts its operation from a territory, whose Government has entered into a Double Taxation Avoidance Agreement with India, the rate of taxation would be as dictated by the provisions of the treaty. - HC

  3. Income Tax : Income from house property - Whether a person though a Licensee but has exclusive rights over a property is not owner for the purposes of Section 22? - the said income has to be assessed under the residuary head “income from other sources”. - HC

  4. Income Tax : Disallowance of depreciation on building improvement - the assessee is not entitled to the claim of depreciation on such improvements to the land and building for more than one reason - Tri

  5. Income Tax : MAT - Unabsorbed depreciation is lower than the amount of brought forward losses therefore in our considered view the assessee is entitled to claim the deduction of unabsorbed depreciation while determining the profit u/s 115JB of the Act. - Tri

  6. Customs : Whether the circular places an absolute bar of prohibition against the respondents’ recovering an amount in excess of the amount deposited as per the said circular? - It does not - The word “shall” in clause 4.2 must be read as “may” for more than one reason - HC

  7. Customs : Classification of imported goods - Under Pads - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby and clinical diapers and should more appropriately fall under Chapter Sub-Heading of 48184090 which provides for other sanitary articles - Tri

  8. Service Tax : Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - HC dismissed the appeal of the assessee.

  9. Service Tax : The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - Tri

  10. Service Tax : Business Auxiliary Service - target incentives not liable to service tax - Tri

  11. Service Tax : Valuation - reimbursable electricity charges - Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of immovable properties. - Tri

  12. Service Tax : Construction services - such work has been carried out as part of the hydroelectric project and construction of dam therefore - these activities are in connection with the construction of the dam and hence excluded from the purview of Commercial or Industrial Construction - Tri

  13. Service Tax : Transportation service through pipeline / conduit - delivery of naphtha from appellant s terminal to NFCL storage tanks - Just because there is no excise duty liability in respect of the impugned clearances, the attempt of the department to collect service tax in respect of throughput charges, in our opinion, will not pass muster. - Tri

  14. Service Tax : Application for Settlement Commission - the issue of analysing the facts, interpretation of legal provisions and consequently determining the tax liability or otherwise of services merely on the basis of claims made by the applicant vis-a-vis the counter claims made by the department cannot be decided in this forum as in an Adjudication proceeding.

  15. Service Tax : Application for settlement - Admittedly the petitioner had not paid the full service tax on admitted liability. Settlement Commission was therefore, correct in not entertaining the application for settlement on this ground. - HC

  16. Service Tax : Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement - in the absence of any statutory definition. Boat/balloon ride on the lake, skating in the skating rink will fall under the overall ambit of entertainment - tax liability do not sustain - Tri

  17. Central Excise : CENVAT credit - Project import - once the goods are imported under CTH 98.01, irrespective of where the goods would be classifiable under CETH, they will become eligible for availment of the CVD portion as capital goods credit - credit rightly allowed. - Tri

  18. Central Excise : CENVAT credit - input services beyond port of export - whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight charges? - Held No - Tri

  19. Central Excise : Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings" in Section 2(g) of MRTP Act, 1969 - Valuation - related party transaction - mutual interest - close relatives - issues decided in favor of assessee - Tri

  20. Central Excise : Refund claim - customer did not honour the enhanced price of the goods - the duty discharged on the supplementary invoices by the appellants will be eligible for refund, subject to other provisions and conditionalities of section 11B of the Act - Tri

  21. Central Excise : Classification of goods - fibreglass casting tapes/splints - The said goods actually are in the category of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), which are meant for use in medical/surgical purpose - classifiable under 3004.90 of CETA - Tri

  22. VAT and Sales Tax : TNGST 1959 - Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to encourage industrial activity. It is well settled principle that a taxing provision, granting concessional and incentives for promoting growth and development, should be construed liberally - HC

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  1. 2018 (2) TMI 1283

    Addition on account of mileage rebate - AO rejected the claim of the assessee on the basis of the earlier years figures as well as the statement of three dealers without verifying the documentary evidence filed by the assessee - Held that - The documentary evidence placed on record by the assessee is very much relevant to decide the issue relating to the assessee s claim that the entire mileage rebate having been distributed to the concerned deal....... + More

  2. 2018 (2) TMI 1282

    Addition on account of arm s length price adjustment - selection of comparable - Held that - The assessee is responsible for processing informations contained in the resumes according to the pre-set criteria developed by AEs and including it into Search Palace. The database of resumes and Search Palace are accessible by AE s global operations. The assessee is also responsible for ensuring quality and consistency in data entry for Search Palace, d....... + More

  3. 2018 (2) TMI 1281

    Entitlement for exemption u/s. 80(P)(2) - assessee being a Primary Agricultural Credit Co-operative Society registered under the Kerala Co-operative Society Act - Held that - Hon ble jurisdictional High Court in the case of Chirakkal Service Cooperative Bank Ltd vs. CIT 2016 (4) TMI 826 - KERALA HIGH COURT has held that the primary agricultural credit society registered under the Kerala Cooperative Societies Act, 1969, is entitled to the benefit ....... + More

  4. 2018 (2) TMI 1278

    Penalty u/s 271(1)(c) - addition for outstanding expenses for purchase of goods and expenses u/s. 68 and addition of opening balance of Deposits - summons u/s.131 - Held that - A.O. had issued summons u/s.131 to (1) Vikibhai M. Raval (2) Bakulbhai Panchal and (3) Vijay Mahasan and had recorded their statements. On the basis of such statements addition of ₹ 7,50,572/- was made. The appellant was not informed about the statements recorded u/s....... + More

  5. 2018 (2) TMI 1279

    Addition u/s 14A r.w.r. 8D - proof of having any exempt income - Held that - In the present case, it is an admitted fact that the assessee was not having any exempt income which is evident from para 3.2.4 of the impugned order passed by the learned CIT(A) wherein it has been categorically stated that the assessee company had not earned any exempt income during the year. The said observation of the learned CIT(A) was not rebutted. BR BR As decided....... + More

  6. 2018 (2) TMI 1280

    Determination of ALP of international transaction qua payment of royalty - TPO has disallowed the royalty payment on the ground that the taxpayer has not been able to prove any real tangible benefit that has passed to him by technology received from its AE - Held that - When AE has granted exclusive nontransferable and non-divisible licence to use the technical information for manufacture, to use Yamaha trademark and permit the company dealers to....... + More

  7. 2018 (2) TMI 1277

    Claim of depreciation in respect of vehicles which were registered in the name of directors of the assessee company - Held that - The assessee is entitled to claim of depreciation on cars which are registered in the name of directors, where the funds for purchase of the said vehicles has been paid by the assessee company and the same have been shown as asset of the assessee company and also the vehicles were used by the assessee company. In view ....... + More

  8. 2018 (2) TMI 1291

    Anonymous donations received by the Petitioner in dakshina boxes held to be taxable under Section 115 BBC - Held that - In the present facts, we note that the impugned assessment order dated 31 December 2017 has sought to distinguish the decision relied upon in the present facts. Infact he holds that the trust is not for religious purposes. Therefore will not fall in the exclusion clause under Section 115 BBC (2) of the Act. This understanding of....... + More

  9. 2018 (2) TMI 1290

    Kar Vivad Samadhan Scheme - declaration under Section 88 of the Scheme seeking to settle the tax arrears pending as on 31 March 1998 for the assessment year 1983-84 to 1986-87 - Held that - From the reading of the impugned order, the Affidavit in Reply filed by the Respondent No. 1 dated 28 April 1999 and Affidavit in SurRejoinder dated 26 July 1999, it is clear that on the date of filing of second declaration i.e. 29 January 1999, there were no ....... + More

  10. 2018 (2) TMI 1276

    Reopening of assessment - receipt of certain information from Sales Tax Department, Maharashtra regarding dealers indulging in bogus purchase bills and it was noted that the assessee stood beneficiary of such bogus purchase bills - CIT(A) restricted the disallowance to 12.5%. - Held that - Tribunal already 2018 (2) TMI 1201 - ITAT MUMBAI found the addition as estimated by Ld. CIT(A) to be reasonable one and dismissed the revenue s appeal and ther....... + More

  11. 2018 (2) TMI 1287

    Penalty u/s 271AAA - assessee neither specified the manner of undisclosed income nor substantiate the manner in which the income was derived - tribunal deleted the penalty - Held that - Commissioner of Income Tax (Appeals) as well as the Tribunal both concurrently found that all the requirements of explanation 5 below subsection (4) of section 132 of the Act were satisfied. With respect to disclosure of the manner in which the income was earned, ....... + More

  12. 2018 (2) TMI 1288

    Declarations of undisclosed income - Income Declaration Scheme, 2016 - extension of time for making payment of the third installment seeked - Held that - Mere involvement in office work and marketing activities cannot be a good justification and ground to seek and ask for extension of time. Assertion that the petitioners just forget to pay the third installment is unbelievable and a lame excuse. Such declarations are unique and made after due del....... + More

  13. 2018 (2) TMI 1289

    TDS liability @20% - payment to non-residents not having PAN - Provisions of section 206AA applicability - Levy of 20% in the case of outward remittances in the hands of the payer the deductor - applicability to assessee that are non-residents of India - Held that - Having regard to the position of law explained in Azadi Bachao Andolan (2003 (10) TMI 5 - SUPREME Court) and later followed in numerous decisions that a Double Taxation Avoidance Agre....... + More

  14. 2018 (2) TMI 1286

    Certificate issued u/s 197 - seeks to cancel/ modify the certificate on the ground that the outstanding demand of ₹ 41.86 Crores was not considered at the time of granting the certificate - Held that - Impugned order dated 23rd October, 2017 has been issued with the concurrence of the Commissioner of Income Tax (TDS). Thus, in the above facts, there is no efficacious alternative remedy available as held by us on similar facts in our order d....... + More

  15. 2018 (2) TMI 1285

    Income from house property - Whether a person though a Licensee but has exclusive rights over a property is not owner for the purposes of Section 22? - entitled to 1/5th statutory deduction as claimed in view of various provisions as enshrined U/S 22 to 27 and 269UA or would it constitute income from other sources? - Held that - The appellant accepts that sub-clauses (i) and (ii) of clause (f) to Section 269UA are not applicable and the appellant....... + More

  16. 2018 (2) TMI 1275

    Disallowance of interest u/s.36(1)(iii) - CIT-A deleted the addition as interest bearing funds were used for non-business purposes - Held that - The finding of CIT(A) that the assessee had sufficient non-interest bearing funds available with it for partners withdrawals, was not controverted by the DR by bringing any cogent and positive material on record. Further, the finding of CIT(A) that the payment of interest was commercially expeditent was ....... + More

  17. 2018 (2) TMI 1274

    Addition u/s 56(2)(vii)(b) r.w.r. 11UA of the IT Rule, in respect of the equity shares issued by the assessee company - Held that - In view of the statutory provisions giving options to assessee to adopt any of the methods which can be compared with the Net Asset Value Method and the AO shall adopt the value whichever is higher. In the case of the assessee the Fair Market Value determined as per the discounted cash flow method at ₹ 54.98 pe....... + More

  18. 2018 (2) TMI 1284

    Rejection of stay application - Held that - Parameters for consideration of the stay application even under Order 41 Rule 5 of CPC, which governs the Appellate Courts and Civil Courts apply equally to the taxing statutes also. The argument of the learned counsel for the petitioner-assessee is that a high pitch demand has been raised contrary to the decision of the Hon ble Supreme Court also does not persuade this Court enough to cut short the pro....... + More

  19. 2018 (2) TMI 1273

    Validity of Assessment u/s 143(3) - assessment for Assessment year 2009-10 has been framed by an order dated 31.12.2010 u/s 143(3) instead of section 153C - Held that - since the date of satisfaction note is 4.10.2010, the year of search would be Assessment year 2011-12 and as such, based on the said note, six assessment years for framing assessment u/s 153C of the Act would be assessment year 2005-06 to assessment year 2010-11. In the instant ca....... + More

  20. 2018 (2) TMI 1272

    Adjusting the unabsorbed depreciation while computing the book profit u/s 115JB - MAT application - Held that - We find that the amounts of brought forward losses are greater than the amount of unabsorbed depreciation. The assessee is entitled for unabsorbed depreciation amounting to ₹37,35,12,000/- only. There was a profit in the assessment year 2002-03 for ₹ 2,79,09,000/- before the claim of the depreciation pertaining to that AY 20....... + More

  21. 2018 (2) TMI 1296

    Release of detained goods - the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer 2018 (1) TMI 1313 - KERALA HIGH COURT , where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction. BR BR The first respondent is directed to release the goods covered by Ext.P5 notice to the petit....... + More

  22. 2018 (2) TMI 1271

    Recovery proceedings - Refund u/s 27(1) of the Customs Act, 1962 - appropriation towards the petitioner s liability arising out of an order dated 25.04.2016 - duty drawback - whether the adjustment of a refund granted amounts to a coercive step? - Held that - It does - Merely because an amount is lying with the respondents the adjustment thereof by the respondents, makes no difference. The unilateral action of adjustment constitutes a coercive me....... + More

  23. 2018 (2) TMI 1270

    Penalty u/s 114 (i) of CA 1962 on main appellant and Director - export of red sanders - prohibited goods - Held that - The fact that there was a mis-declared export consignment for which shipping bill was filed by M/s. Bhavya Exports at Air Cargo , Jaipur is not in dispute - The close examination of the facts analyzed by the impugned order makes it clear that the appellants cannot be de-linked from the responsibility of involvement in such improp....... + More

  24. 2018 (2) TMI 1269

    Classification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - While the appellant claims that the projectors imported by it were principally used in an Automatic Data Processing System (ADPS for short, which usually refers to computers) and are thus entitled for exemption, the Revenues case is that the projectors are equally usable in ADP systems as well as with Non-ADP equipments such....... + More

  25. 2018 (2) TMI 1268

    Valuation - enhancement of value of imported goods i.e. PVC Flex Sheet Rolls - contemporaneous imports - Held that - in the absence of any contrary evidence to the finding recorded by the First Appellate authority, the Revenue s appeal is devoid of merits - respondent has filed cross-objections which are actually in support of the First Appellate Authority s order and has annexed various documents indicating the contract signed by them with the C....... + More

  26. 2018 (2) TMI 1237

    Classification of imported goods - Under Pads - appellant claimed the classification under CTH 48184090 and the department sought to classify the said goods under CTH 48184010 - Held that - the product is essentially having the characteristics of the disposable under pads which are technically known as disposable bed pads/ bed sheets - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby an....... + More

  27. 2018 (2) TMI 1267

    Winding up petition - Held that - The Court, having heard learned advocate Ms. Chandarana for the appellant and having considered the contents of the report with the documents annexed therewith especially liquidator s Statement of Account for the windup, finds that the prayers made for dissolution of the company could be granted in exercise of powers under Section 497 of Act. BR BR In view of the above M/s. Kelur Investments Private Limited (the ....... + More

  28. 2018 (2) TMI 1266

    Offence punishable under Section 138 of the Negotiable Instruments Act, 1881 - sentence awarded to appellant - Held that - it is not possible to interfere with the concurrent finding of fact regarding the finding of guilt recorded against the appellant. Thus, no interference is warranted against the order of conviction. BR BR Interest of justice would be subserved if the order regarding simple imprisonment of three months is modified and in lieu ....... + More

  29. 2018 (2) TMI 1265

    Dishonor of cheque - Offence punishable under Section 138 of the Negotiable Instruments Act - it is the allegation of the complainant in the complaint itself that accused nos. 2 and 3 on behalf of accused no.1 Company have signed the cheque. Therefore, rest of the accused persons are not responsible for dishonor of the cheque, since they have not signed the cheque. therefore, they cannot be prosecuted. BR BR Held that - In the present case, the c....... + More

  30. 2018 (2) TMI 1263

    Benefit of N/N. 25/2012 dated 20.06.2012 - transportation of timber/wooden logs, which are used by them as raw materials in their manufacture - scope of the term agriculture and agricultural produce in terms of Section 65 B - Held that - Cutting/logging of trees for timber for further industrial use can more appropriately come under Forestry Operations . Cultivation relates more to plants, various crops etc. There is a clear distinction between p....... + More

  31. 2018 (2) TMI 1264

    Vires of N/N. 22/2015-CE(NT) dated 29th October, 2015 - Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - grievance of the petitioners is, and they claim a vested right to avail benefit of the unutilized amount of EC or SHE credit, which....... + More

  32. 2018 (2) TMI 1262

    Penalty - assessee provided taxable as well as exempted services which calls for maintenance of separate accounts on credit availed on input services - Rule 6(3) of CCR 2004 - Held that - There is no separate identifiable service attributable to investment portion of the premium in the present case. In other words the premium amount received was invested substantially and for managing such investment, administration charges are collected and Serv....... + More

  33. 2018 (2) TMI 1261

    Whether the foreign language training institute imparting training and coaching in English, Spanish, French and German, are eligible for exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004 or are taxable under the category of commercial training and coaching service or not? BR BR Held that - Tribunal in the case of M/s. British School of Language, New Delhi vs. CST, Delhi 2017 (4) TMI 97 - ....... + More

  34. 2018 (2) TMI 1260

    Classification of services - Administrative Charges - Revenue entertained a view that such Administrative Charges are liable to be taxed under the category of Real Estate Agent service - Held that - similar dispute came up before the Tribunal on earlier occasions also including in the case of appellant s sister concern Ansal Housing & Construction Ltd. vs. CST, New Delhi 2017 (11) TMI 546 - CESTAT NEW DELHI where it was held that the appellan....... + More

  35. 2018 (2) TMI 1259

    Classification of services - some contracts executed by the appellant for the Delhi Jal Board (DJB) in which nature of work involved replacing of old damaged water line, for improvement of water supply in various villages as well as replacement of badly silted and damaged sewer lines - case of Revenue is that the services rendered by the appellant are classifiable under Management, Maintenance or Repair Service defined under Section 65 (4) of the....... + More

  36. 2018 (2) TMI 1258

    Demand of interest - whether the respondent is liable to pay interest on Cenvat Credit which was taken by the appellant but reversed subsequently? - Held that - the issue has come up before the Hon ble High Court of Karnataka in the case of CCE, Bangalore Vs. Bill Forge Pvt. Ltd 2011 (4) TMI 969 - KARNATAKA HIGH COURT , where it was held that The liability to pay interest would arise only when the duty is not paid on the due date. If duty is not ....... + More

  37. 2018 (2) TMI 1257

    Valuation - reimbursement of electricity charges - Whether during the 01.06.2007 to 30.09.2011, the respondent herein required to pav service tax amount collected from their tenants as reimbursable electricity charges or otherwise? BR BR Held that - there no dispute as to the fact that the demand of service tax for the period question is in respect of an amount collected toward electricity charges of the conveyor belt hired on rent - similar issu....... + More

  38. 2018 (2) TMI 1256

    Commercial and Industrial Construction Services - Construction services - Maneri Bhali Hydro-Electric Project - LARJI HYDRO-ELECTRIC PROJECT - Held that - From the description of work executed by the assessee in the Maneri Bhali Hydro-Electric Project, we note that it is in connection with construction of barage, intake sedimentation chamber etc. There is no doubt that such work has been carried out as part of the hydroelectric project and constr....... + More

  39. 2018 (2) TMI 1255

    Refund claim - Management, maintenance and repair services - unjust enrichment - Held that - the appellant has not produced the complete contracts entered into between it and the service receivers - Since for ascertaining the fact of applicability of the doctrine of unjust enrichment, the documents are required to be scrutinized in proper perspective - the impugned order passed by the Commissioner (Appeals) in rejecting the refund application of ....... + More

  40. 2018 (2) TMI 1254

    Cable operator services to the subscribers - Penalties - Held that - What is being contended is that tax has been demanded even on amounts shown in the notebook as due from customers - the interests of justice would be served by remanding the matter for the limited purpose of examining this contention of the appellants and possible rework the tax liability - appeal allowed by way of remand........ + More

  41. 2018 (2) TMI 1253

    Refund claim - the service provided appears to be outside the provisions of Rule 6A of Service Tax Rules, 1994, hence the refund claim filed by the respondents sought to be rejected - Held that - in this case the respondent is located in India and providing services to the customers of their principal located outside India on behalf of their principal in India - as the respondent service in India to the customers of their principal located outsid....... + More

  42. 2018 (2) TMI 1238

    CENVAT credit - trading activity - common services used for dutiable goods and trading activity - Held that - prior to 1.4.2011, the trading activity cannot be considered as an exempted service, therefore, the credit availed on the input service common to manufacture of excisable goods and also trading activity cannot be denied - appeal allowed - decided in favor of appellant........ + More

  43. 2018 (2) TMI 1235

    Refund claim - rejection on the ground of time limitation - Section 11B of CEA 1944 - Held that - the amount of duty was paid on 28.12.2012 as the Appellant could not produce the proof of export in compliance of the condition of N/N. 42/2001-CE(NT). Later, even though the proof of export was submitted in April 2013, but the refund claim was filed on 14.4.2014, after one year from the date of payment of duty, hence the refund is barred by limitati....... + More

  44. 2018 (2) TMI 1236

    CENVAT credit - input services beyond port of export - whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight charges? - Held that - The Hon ble Gujarat High Court in the Dynamic Industries Ltd. case 2014 (8) TMI 713 - GUJARAT HIGH COURT has observed while interpreting the scope of input service prescribed under Rule 2(l) of the Cenvat Credit Rules, 2004 that in the case of export goods, the pl....... + More

  45. 2018 (2) TMI 1234

    CENVAT credit - by-product - Rule 6(3) of CCR 2004 - Held that - the waste/by-product namely, wooden roller, wooden baton and firewood arise during the course of cutting of timber logs, cannot be subjected to Rule 6(3) of CCR 2004 - Reliance placed in the case of C.C.E. Vs. Anil Products 2013 (10) TMI 798 - GUJARAT HIGH COURT - Appeal dismissed - decided against Revenue........ + More

  46. 2018 (2) TMI 1232

    CENVAT credit - input services - civil construction services - Alleging that after 1.4.2011, setting up of new installation not eligible to credit, SCN was issued on 21.8.2015 for recovery of the credit of ₹ 4,09,213/- with interest and proposal for penalty - Held that - There is no dispute about the fact that the Appellant has used construction service in setting up windmill which is inadmissible to credit after 1.4.2011. However, on being....... + More

  47. 2018 (2) TMI 1231

    Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of interconnected undertakings in Section 2(g) of MRTP Act, 1969 - Valuation - related party transaction - Department harboured the view that appellant and the two firms are related to each other and having mutual interest; that appellants adopted lower prices to these two firms compared to that of other independe....... + More

  48. 2018 (2) TMI 1230

    Clandestine Removal - Department has alleged that the assessee has indulged in evasion of central excise duty by purchasing raw materials viz., MS ingots without accounting and utilizing the same in the manufacture and clearance of CTD bars without accounting and without payment of excise duty during the period October, 2004 to 13.06.2006. BR BR Held that - the main edifice of the department s case against the appellants is built on the so called....... + More

  49. 2018 (2) TMI 1229

    Refund claim - customer did not honour the enhanced price of the goods charged by them through the supplementary invoices - denial on the ground of unjust enrichment - Held that - it is not in dispute that the customer of the appellants had not actually paid or had agreed as payable, the additional price component, sought to be enhanced by issue of supplementary invoices. In these circumstances, the appellants are not legally bound to discharge a....... + More

  50. 2018 (2) TMI 1228

    Rejection of request of common registration - rejection on the ground that between appellant s existing unit and other unit for which common registration was sought, there is another unit which does not belong to appellant - Held that - the important factor is that both the units which should belong to one entity and certain criteria such as common work force, sales tax, raw materials, management etc. The fact are not in dispute that most of the ....... + More

  51. 2018 (2) TMI 1227

    CENVAT credit - input services - Brokerage for procuring inputs - bank charges - pest control - job work charges - cab operator - maintenance and repair services in relation to cars - commission paid to domestic and foreign selling agents - legal services - printing service - commission to foreign and domestic agents - Held that - credit on service tax paid on the input services namely, Broakerage for procuring inputs, bank charges, pest control,....... + More

  52. 2018 (2) TMI 1226

    Classification of goods - fibreglass casting tapes/splints - appellant s stand is that the subject goods are classifiable under Chapter heading 9021.90 whereas the department s stand is that these goods are classifiable under 3004.90 of CETA - Held that - subject goods are not in the category of orthopaedic appliances, which could find classification under Chapter 9002. The said goods actually are in the category of wadding, gauze, bandages and s....... + More

  53. 2018 (2) TMI 1225

    CENVAT credit - adjustment of the amount recovered - Held that - it is very clearly emerging that the amount of ₹ 22,17,549/- recovered under the instruction of jurisdictional Range Officer, was not adjusted i.e. the same was not adjudicated by the competent authority and the matter had not reached the stage where the Range Superintendent could have recovered it - The action of the Range Superintendent, who recovered the amount which was no....... + More

  54. 2018 (2) TMI 1224

    Maintainability of petition - alternative remedy - Principles of natural justice - Held that - Merely raising a hue and cry about the breach of principles of natural justice does not entitle the petitioner-assessee to invoke the extraordinary Writ jurisdiction of this Court against the orders, which are appealable before the regular Authorities of the Department created under the enactments. BR BR The power of these Appellate Authorities with two....... + More

  55. 2018 (2) TMI 1223

    Concessional rate of tax - purchase of spares for machinery, against Form XVII - case of Revenue is that spares and machineries, intended for repair and reconditioning, are not eligible to be purchased, against Form XVII, under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959, as per the clarification issued by the Commissioner of Commercial Taxes, Chennai K.Dis.Acts Cell-I/13063/2004, dated 14.09.2004 - Whether the disputed turnover is....... + More

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