Home Highlights January 2013 Year 2013 This

You may also like:

1. Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - refund...

2. Higher claim of depreciation on Windmill – if the electrical works are specially designed devices to suit the need of windmills, then only the assessee is entitled for...

3. Waiver of pre deposit - services provided in a SEZ by sub-contractor - On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to...

4. Whether the canvas canopies specially designed for lorries, tool bags and web equipment of textile material are classifiable under sub heading 6306/6307 and hence fully...

5. Undisclosed income (investment) – Affidavits were nothing but self serving document hence cannot be relied upon in tax proceedings specially when there is no independent...

6. Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT

7. SSI Exemption - Brand name - there is intention on the part of the appellants to use the brand name ‘Prince’ which belonged to others - they cannot claim bonafide -...

8. Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black...

9. Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing ...

10. Addition on account of difference in amount with entries in ITS statement - when a fact is denied specifically on affidavit before any quasi judicial authority,...