14 October 2019


Search Results for Tag : Demand

Judgments

Suppression (intentional and deliberate) cannot exist when relevant fact forming basis of demand already within knowledge of department(06.02.2017)

Appellant is a wholly owned subsidiary of Amway Corporation, USA and is engaged in business of direct selling of products in different segments. Servi.....

Tags : Demand, Extended period, Invocation

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Continuing link of Appellant with equipment and facilities is infrastructural support and covered by definition of 'Support Services of Business or Commerce'(15.03.2017)

Present appeal against Order-in-Original wherein demand of service tax of Rs. 1,02,21,578.00 along with interest and imposition of equivalent penalty .....

Tags : Demand, Levy, Penalty

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Extra consideration received for subject goods in form of subsidy or otherwise has to be treated as part of assessable value(30.03.2017)

Appellant is in appeal against Order-in-Original passed by Commissioner, whereunder various demands along with interest and equivalent penalties have .....

Tags : Demand, Confirmation, Validity

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Sale price realized by an Assessee be regarded as price inclusive of excise duty(15.05.2017)

In present case, Appellant was manufacturing un-branded Soft Drink Concentrates and were classifying said goods prior to April 2005 under six digit cl.....

Tags : Demand, Confirmation, Validity

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Statement of person relied upon in confirming demand be allowed to be cross-examined(13.06.2017)

Appellants are engaged in manufacture of copper tubes and availed benefit of CENVAT credit on various inputs, including copper ingots. On basis of inv.....

Tags : Witnesses, Cross-examination, Demand, Confirmation

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Demand cannot be sustained unless all relied documents have been furnished to Appellant to enable them to defend themselves(07.06.2017)

Appellant is engaged in manufacture of brass, zinc, nickel, tin and lead alloys falling under Tariff Subheading 74.03 of 1st schedule to Central Excis.....

Tags : Demand, Confirmation, Validity

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Legal proceedings cannot be initiated without completing assessment proceedings(14.06.2017)

In facts of present case, Appellant imported P-68 watch movement from Hong Kang and filed Bills of Entry. On basis of invoice issued by overseas suppl.....

Tags : Proceedings, Demand, Maintainability

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Correct value of clearances intended to nil rate of duty should include value of clearances of one arm factory belonging to same manufacturer(21.06.2017)

Present appeals have been filed against order in original passed by Commissioner of Central Excise. Central Excise officers carried out such operation.....

Tags : Demand, Penalty, Validity

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Capital goods removed from factory should be received back within 180 days and if not received, Appellant is required to reverse the credit availed on such capital goods(29.06.2017)

In facts of present case are that, Appellants had availed CENVAT credit on capital goods and transferred same to their sister unit adjacent to their f.....

Tags : Demand, Penalty, Validity

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Handling of transportation of goods, by itself unless it is an organised activity would not fall within definition of cargo handling service(10.07.2017)

In facts of present case, Respondent was engaged in providing services relating to shifting and loading of railway sleepers to M/s. Rural Engineering .....

Tags : Demand, Confirmation, Validity

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When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)

The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....

Tags : Demand, Penalty, Confirmation, Legality

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Once an act was done in accordance with law, the presumption was in favour of such act or document and not against the same(03.10.2017)

Instant revision petition has been filed under Section 21(b) of the Consumer Protection Act, 1986 against the impugned order, passed by the State Comm.....

Tags : Power connection, Clubbing, Demand, Validity

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To hold the product as excisable, actual marketing or sale of goods is not necessary(12.10.2017)

In facts of present case, the Respondent is a manufacturer of agarbathi perfumes. The agarbathi perfumes are odoriferous compound prepared by the Resp.....

Tags : Demand, Confirmation, Validity

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Reimbursable cost of expenditure is to be treated as a consideration for taxable services(08.12.2017)

Instant appeals are against the common impugned order of Commissioner of Service Tax. Both Revenue as well as the Assesses preferred appeal. The Appel.....

Tags : Demand, Confirmation, Validity

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In absence of investigation of consignee/buyer of goods, demand is not sustainable(13.12.2017)

In facts of the case, based upon search by the officers of Directorate General of Central Excise Intelligence, Assessee-appellant was issued with Sho.....

Tags : Demand, Confirmation, Validity

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In absence of mutuality of interest and financial flow back from one firm to another, clubbing of clearances is not permissible(08.05.2018)

In facts of present case, Trueline Appliances Private Limited (TAPL) and 3D International (3D) were engaged in the activity of importing and trading o.....

Tags : Demand, Penalty, Validity

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In the case of any taxing statute, the same is required to be interpreted literally(20.06.2018)

In facts of present case, the Appellant is engaged in the manufacture of sponge iron, billets, rolled items and other goods falling under Chapters 72,.....

Tags : Demand, Rule, Applicability

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Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)

In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....

Tags : Demand, Confirmation, Differential duty

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CENVAT credit on GTA service is not eligible from factory to buyer's premises and eligible only upto place of removal which is factory gate(09.07.2018)

The Appellants are manufacturers of radiators and parts and are availing the facility of CENVAT credit of duty paid on inputs and service tax paid for.....

Tags : Credit, Eligibility, Demand, Confirmation

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Substantial benefits cannot be denied because of procedural irregularity(20.07.2018)

In facts of present case, the Appellant, who is engaged in the manufacture of Textile Chemicals & Oil has two units that is unit number-III and unit n.....

Tags : Cenvat credit, Demand, Validity

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When adopting a particular process, if a transformation takes place, which makes the changes in the character and usage of the product, the process would amount to "manufacture"(23.07.2018)

The Appellants herein are the house labour contractors of Larsen & Toubro Ltd. (L & T) who is the principal manufacturer of transmission towers and is.....

Tags : Demand, Confirmation, Validity

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Confessional statements solely in absence of any cogent evidences cannot make foundation for levying excise duty on ground of evasion of tax(31.07.2018)

The brief facts of the case are that, the Appellant were engaged in the manufacture of Pan Masala and Pan Masala containing tobacco (Gutkha). Appellan.....

Tags : Demand, Penalty, Legality

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Institute in academics, cannot be presumed, to have a lack of clarity qua the language of legal provisions and respective notifications/circulars(30.07.2018)

The facts relevant in present case are that, IILM Institute of Higher Education is being run by a charitable society registered under Societies Regist.....

Tags : Demand, Confirmation, Validity

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Deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA(14.08.2018)

Present appeals have been filed by Surya Life Sciences Limited and its director against confirmation of demand of duty and imposition of penalties. Le.....

Tags : Demand, Confirmation, Validity

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Clandestine removal allegations cannot be upheld on basis of sole statement of one of employees, unless same are corroborated by other independent evidences(24.08.2018)

The Appellant's factory is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central E.....

Tags : Demand, Penalty, Legality

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For invoking extended period of limitation, there should be an intention to evade duty(14.09.2018)

The Appellants are having a unit of Maidens Hotels for providing Renting of Immovable Property Services, Mandap Keeper Service, Dry Cleaning Services,.....

Tags : Demand, Confirmation, Validity

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Onus lies on Department to justify admissibility or inadmissibility of Appellant's availment and utilisation of cenvat credit(28.09.2018)

In present matter, the Appellant company is engaged in rendering event management service, advertising service, sponsorship and business consultation .....

Tags : Input credit, Demand, Penalty

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Transaction value is a normal price at which such goods are ordinarily sold by Assessee to a buyer where buyer is not related persons and price is sole consideration(15.11.2018)

The Appellants are engaged in manufacture of sponge iron, ingots, billets and silicon manganese. They are availing the credit of Cenvat duty paid on i.....

Tags : Demand, Confirmation, Validity

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Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality

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Case of demand of dowry must co-relate with marriage or pre-marriage stage and not every demand after marriage will come within purview of dowry(06.12.2018)

Present application under Section 482 of Code of Criminal Procedure, 1973 (CrPC) has been filed to quash the proceeding of case under Sections 498A, 3.....

Tags : Dowry demand, Proceedings, Quashing of

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CENVAT credit can be availed on the basis of debit notes(14.12.2018)

In instant matter, the Appellant herein is a Public Sector Undertaking engaged in manufacture of various petroleum products and have been availing the.....

Tags : Demand, Penalty, Confirmation

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Excise duty liability should be computed considering sale value charged to independent customers as assessable value for purpose of valuation of job worked goods(02.01.2019)

The Appellant Bijal Packaging and B.B. containers both are situated at one factory premises were engaged in the manufacture of metal tin container. Th.....

Tags : Cenvat credit, Demand, Validity

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Mere taking of cenvat credit in book of account would not entail interest and penalty unless same is drawn from account of the government by way of refund or utilisation against duty dues(23.01.2019)

Appellant manufactures bright bar of stainless steel, and mild steel and mild steel wire. It has registered under the Central Excise Act. It availed c.....

Tags : Duty demand, Interest, Penalty

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When Appellant has reversed Credit as per Rule 6(3A)(ii) of CCR, 2004, Department cannot insist Appellant to pay an amount equal to 6% of value of the exempted services/products(11.02.2019)

The Appellants are engaged in providing 'Beauty Treatment Service' and 'Health Club and Fitness Service'. They are also engaged in trading activity an.....

Tags : Demand, Confirmation, Validity

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Simultaneous penalties under Section 76 as well as 78 of Finance Act cannot be imposed(26.02.2019)

The Respondents are engaged in providing advertising services by displaying the advertisement of their clients on bus back panels, bus shelters etc., .....

Tags : Demand, Penalty, Levy

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Cause and reason are immaterial in determining if demand made in nexus of marriage is for dowry(13.08.2015)

Any demand for property or a valuable security, directly or indirectly, that has nexus with marriage would constitute a demand of dowry, regardless of.....

Tags : Dowry, cause, reason, demand

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Mere handing over of currency notes not illegal gratification(12.04.2016)

Merely handing over money to a government official is insufficient to establish illegal gratification in the absence of proof of demand, the Supreme C.....

Tags : Illegal gratification, proof of demand

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Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)

The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....

Tags : Demand, Confirmation, Legality

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Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)

In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....

Tags : Demand, Confirmation, Legality

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Transaction value has to be accepted as correct assessable value and same cannot be enhanced on basis of NIDB data(19.06.2019)

As per facts on record, the Appellant is manufacturer of 'Aluminum Ingots and for the said purpose, they imported aluminium dross under the cover of t.....

Tags : Demand, Penalty, Legality

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Exemption of excise duty would be applicable to NCCD also, as same is surcharge(26.06.2019)

The issue involved in the present appeal is that, the Appellant has not paid National Calamity Contingent Duty on Polyster Filament Yarn during the pe.....

Tags : Demand, NCCD, Legality

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Wilful conduct which is likely to drive the woman to commit suicide is necessary for conviction under Section 498A of IPC(18.07.2019)

In facts of present case, FIR was registered on the statement of PW-11, the mother of the deceased. A charge sheet was filed. Later, charges were fram.....

Tags : Conviction, Legality, Dowry demand, Proof

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Mere mentioning of product in the tariff is not sufficient to attract excise levy(18.10.2016)

Appellant is engaged in the manufacture of dry battery cell liable to central excise duty. They were availing Cenvat Credit of duty paid on inputs and.....

Tags : Demand, Penalty, Confirmation

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Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)

The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....

Tags : Demand, Confirmation, Legality

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Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)

The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....

Tags : Demand, Confirmation, Legality

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Once goods were certified to be warehoused by consignee, consigner cannot be held responsible for contravention of law(12.09.2019)

The brief facts of the case are that, the Appellants are engaged in the manufacture of Polyester Knitted Fabrics from Polyester Yarn. They are clearin.....

Tags : Demand, Penalty, Confirmation

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Notifications & Circulars

Withdrawal of Specified Banknotes : Cash requirements of pensioners and Armed Forces Personnel(24.11.2016)

In view of the withdrawal of legal tender character of the Specified Banknotes (SBN) demand for cash is expected from Government officials and pension.....

Tags : Demand, Bank notes, Government officials

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Adjudication of notices issued on CERA/CRA objection(08.04.2016)

The Central Board of Excise and Customs added to its efforts to reduce litigation arising out of indirect tax disputes. Its latest Circular has prescr.....

Tags : Cbec, demand notice, litigation, cag

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Recovery of confirmed demands during pendency of stay application(04.07.2016)

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pendin.....

Tags : excise, confirmed demand, stay application

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Review of the capacity planning framework of stock exchanges and clearing corporations(08.10.2015)

Due to an increase in trading volume resulting from a growth of the stock market, the Securities and Exchange Board of India has reiterated the need f.....

Tags : Due to an increase in trading volume resulting from a growth of the stock market, the Securities and Exchange Board of India has reiterated the need for stock exchanges and clearing corporations to maintain sufficient capacity to be able to handle the increased demand. Some of new directions with regards to capacity are: installed capacity being at least one and a half times of projected peak load; and all software and hardware needs to be adequately sized to meet the requirements.

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News

CBDT Issues Norms for Faster Refund in Pending Tax Demand Cases(02.02.2016)

Central Board of Direct Taxes (CBDT) has issued guidelines for expeditious tax refund of up to Rs.5,000 in cases where the department wants to adjust .....

Tags : Central Board of Direct Taxes, Tax Demand Cases

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NCLAT: Cannot Dismiss Insolvency Plea Over Claims Disputed After Demand Notice(29.07.2019)

National Company Law Appellate Tribunal (NCLAT) has directed the National Company Law Tribunal (NCLT) to decide over an insolvency plea filed against .....

Tags : NCLAT, Demand Notice

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Bombay HC: Accept Cheques & Demand Drafts For Bails and Sureties(02.12.2016)

Bombay High Court has issued a notice directing all subordinate Courts in State to begin accepting cheques and demand drafts instead of provisional ca.....

Tags : Bombay High Court, Cheques, Demand Drafts, Bails, Sureties

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CIVIL - Freedom of Religion can't Trump Demands of Public Order: Madras HC(18.03.2019)

Madras High Court has observed that the right to freedom of religion cannot trump the demands of public order, while dismissing a plea against restric.....

Tags : Madras High Court, Freedom of Religion, Demands of Public Order

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