Home Highlights October 2012 Year 2012 This

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1. Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to...

2. Disallowance of Payment Labour Charges - addition made as payment is supported by self-made vouchers and have no signature of recipients - The Tribunal, based on a...

3. Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

4. Deletion of disallowance of labour charges – assessee could not substantiate with corroborative evidences the genuineness of the cash components of the labour charges -...

5. Import of prohibited goods - waste - When even violation of the general principles of law are deemed to be illegal, it cannot be said that violation of enacted laws are...

6. Banking and Other Financial Services - dormant account charges - By levying “dormant account charges’ such account holders are not getting any additional services or...

7. Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to...

8. Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

9. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

10. Labour charges paid to the female relatives of the directors disallowed u/s 40A(2)(b) - there was no finding the effect that the labour charges paid were in excess of...

11. Payment of labour charges - In the year in the project is completed, it may not be possible for the Assessing Officer to embark upon an enquiry as to whether labour...

12. Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours...

13. Valuation - works contract - profit earned by the Contractor to the extent it is relatable to supply of labour and service + profit attributable to labour and like...

14. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

15. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...