Month: July 2017

Rajasthan H.C : Whether the Tribunal was justified in deleting the addition of Rs.4,07,00,000/-made by the Assessing Officer and confirmed by the CIT(A), being on money’ received with respect to subject land of the assessee from Unique Group, which was evidence by the document seized during search u/s 132 of the Act?

High Court Of Rajasthan CIT & Ors. vs. Sunita Dhadda & Ors. Section 91, 92, 132 K. S. Jhaveri & Inderjeet Singh, JJ. D.B. Income Tax Appeal No. 197 / 2012, 199 / 2012, 198 / 2012 31st July, 2017 Counsel Appeared: Anil Mehta with Mr. Sameer Sharma for the Appellant(s).: Siddharth Ranka with Muzaffar Iqbal …

CESTAT-Mumbai : Where assessee carried out construction of property of a Government organisation ‘APMC’ and ‘APMC’ collected from member farmers only maintenance charges and said property was not registered out or sold to anybody, services provided by assessee would not fall under category of ‘commercial or industrial construction service’

CESTAT, Mumbai Bench Sanjeev K. Gaddamwar vs. Commissioner of Central Excise, Nagpur Section 65(25b) Ramesh Nair, Judicial Member And Raju, Technical Member Final Order No. A/88784/2017-WZB/STB Appeal No. ST/88067/2013-MUM. July  31, 2017  Circulars and Notifications: Notification No. 25/2012-ST, dated 20-6-2012,Notification No. 13/2003 – ST, dated 20-6-2003,Notification No. 14/2004 – ST, dated 10-9-2004,Notification No. 12/2012-ST, dated 17-3-2012,Circular …

CESTAT-Mumbai : Where assessee obtained contracts from ‘AMPC’, a charitable ‘organization, for construction activity and also obtained contracts from ‘CWC for construction of warehouses in railway land, services provided by assessee would not fall under category of ‘commercial or industrial construction service

CESTAT, Mumbai Bench A.B. Projects (P.) Ltd. Vs. Commissioner of Central Excise, Nagpur Section 65(25B) Ramesh Nair, Judicial Member And Raju, Technical Member Final Order Nos. A/88799-88800/2017 Appeal Nos. ST/85735 & 86786/2013 July 31, 2017   Circular No. 157/8/2012-ST, dated 27-4-2012, Circular No. 80/10/2004-ST, dated 17-9-2004 ORDER Raju, Technical Member – These appeals have been filed …

CESTAT-Chennai : Whether printed computer stationary/manifold business forms being manufactured by assessee being customized business forms which cannot be sold in open market are classifiable under chapter heading 4901.90 attracting NIL rate of duty

CESTAT, Chennai Bench Mehra Computers System Ltd. Vs. Commissioner of Central Excise, Chennai-IV Section 2 Ms. Sulekha Beevi, Judicial Member And Madhu Mohan Damodhar, Technical Member Final Order No. 41811/2017 Appeal No. E/673/2007/DB July  28, 2017  ORDER 1.1 The issue involved is whether the printed computer stationary/manifold Business Forms’ are to be classified under Chapter Heading …

Allahabad H.C : Where assessee was permitted to avail benefit of a Scheme issued under UP Entertainments and Betting Tax Act, 1979 upto 31-3-2020 and in meantime said Act had been repealed under GST regime, issue as to whether assessee would be entitled to avail benefit of Scheme upto 31-3-2020 or not is pending before HC

High Court Of Allahabad GNG Enterprises vs. State of U.P. Section 174 Pankaj Mithal And Umesh Chandra Tripathi, JJ. Writ Tax No. 518 Of 2017 July  28, 2017 ORDER 1. Petitioner is a partnership firm engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Saharanpur. Under the U.P. Entertainments …

CESTAT-New Delhi : Whether since items imported i.e. ‘Tail Brush FIRC’ by assessee was suitable for use principally with Tunnel Boarding Machine (TBM) which was covered under Chapter Heading 8430, revenue’s contention for classifying subject item under Chapter 9603, did not deserve acceptance

CESTAT, New Delhi Bench Commissioner of Customs, New Delhi Vs. HCC Sansung JV Dr. Satish Chandra, President And Ashok K. Arya, Technical Member Order No. C/A/55542/2017-CU(DB) Customs Appeal No. C/52178/2016 July 27, 2017 ORDER Ashok K. Arya, Technical Member – Revenue is in appeal against the Order-in-Appeal No.159/2016 dated 04-04-2016 whereunder the item “Tail Brush FIRC” …

CESTAT-Allahabad : Where assessee had constructed individual residential flats/units/houses on a large plot of land, said service would not fall under category of ‘construction of complex service’

CESTAT, Allahabad Bench Beriwal Constructions Co. Vs. Commissioner of Central Excise & Service tax, Agra Section : 65(30a), 65(91a) and 65(105)(zzzh), Anil Choudhary, Judicial Member And Anil G. Shakkarwar, Technical Member Final Order No. ST/A/70747/2017-CU(DB) Appeal No. ST/70894/2016 CU(DB) July  27, 2017 Notification No. 25/2012 – ST, dated 20-6-2012 ORDER Anil Choudhary, Judicial Member – The …

CESTAT-New Delhi : Whether product in question was chewing tobacco classifiable under Heading 2403 99 10

CESTAT, New Delhi Bench Hira Packaging Vs. Commissioner of Central Excise, Raipur Period 8-3-2010 to 30-8-2010 Justice Dr. Satish Chandra, President And B. Ravichandran, Technical Member Final Order Nos. 55548-55550/2017 Excise Appeal Nos. 914 & 565 of 2012 and 51142 of 2014 July  27, 2017 Notification No. 8/2003-CE, dated 1-3-2003, Notification No. 10/2010-CE (NT), dated 27-2-2010, …

CESTAT- New Delhi : Where assessee provided recovery agent services to client banks, various expenses incurred by it like parking charges, arrangement of security guards, etc. and reimbursed by banks required to be excluded from assessable value

CESTAT, New Delhi Bench Adhikrut Jabti Evam Vasuli vs. Commissioner of Central Excise, Indore Section : 15 Justice Dr. Satish Chandra, President Ms. Archana Wadhwa, Judicial Member B. Ravi Chandran And Ashok K. Arya, Technical Member Final Order No. 55557/2017 Interim Order No. Io/St/18/2017-Cu(Db) Appeal No. St/3616/2012(Db) July 27, 2017 ORDER Ashok K. Arya, Technical Member …
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