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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Consideration for the services under the contracts for provision ...

Income Tax

December 4, 2017

Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per explanation to section 9(1)(vii) and in any case, the provisions of section 44BB being more specific, shall be applicable and provisions of section 44DA are not applicable in the instant case. - AT

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  1. Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT

  2. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

  3. Benefit of exemption - Clearance of Cement bags marked with MRP for captive Consumption - The benefit of Sl.No.1A of the Notification will be allowable for cement...

  4. ‘Ramco Super Plaster’ is nothing but a “value added cement” meriting classification as “Other Cement” in CETA sub heading 2523 2990.

  5. Remission of duty on loss of goods - cement and cement clinkers - it can be safely concluded that the shortage is due to transit loss - demand set aside - AT

  6. 100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - No exemption - HC

  7. Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

  8. Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were...

  9. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

  10. Stay – export - money transfer service - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - stay granted. - AT

 

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