Search Results for Tag : Firm
International Cases
Clifford Chance settles professional negligence case out of court(14.12.2015)
Clifford Chance, a leading law firm in the UK and one of the largest law firms in the world, settled a professional negligence case out of court for a.....
Tags : Law firm, negligence, Clifford chance
read»
News
Journalists Appeal Against Jail Term For 'Breach of Privilege', Karnataka High Court to Hear on Monday(29.11.2017)
Journalists Appeal Against Jail Term For 'Breach of Privilege', Karnataka High Court to Hear on Monday
Tags : The Assembly, during its ongoing winter session, re-confirmed the one-year-jail term and Rs 10,000 fine for writing articles that "breached the privilege of MLAs".
read»
SC Orders Status Quo on Raising Capital Over Shares Held by Mistry's in Tata Sons(23.09.2020)
Supreme Court has ordered status quo against Mistry firms and Shapoorji Pallonji Mistry on raising capital against security of their shareholding in T.....
Tags : Supreme Court, Mistry firms & Shapoorji Pallonji Mistry
read»
SC Upholds Arbitration Award in Favour of Anil Ambani Group Firm(10.09.2021)
Supreme Court has upheld a 2017 arbitration award worth over Rs 2,782 crores along with further interest in favour of Anil Ambani group firm, Delhi Ai.....
Tags : Supreme Court, Anil Ambani Group Firm
read»
RBI Eases Ban for those Looking to Buy Stake of Foreign Firms in India(04.10.2019)
Reserve Bank of India (RBI) has clarified that there would be no “blanket ban” on Indian companies wanting to buy stakes in overseas firms, which alre.....
Tags : RBI, Foreign Firms
read»
CESTAT, Delhi Quashes Service Tax Commissioner Order Confirming Recovery of CENVAT Credit(26.08.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the Service Tax Commissioner’s Order confirming recovery of CENVAT cre.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Order Confirming Recovery of CENVAT Credit
read»
Govt. Relaxes Norms for Foreign Firms to Set Up Branch Offices in India(13.04.2016)
Government has relaxed approval process for foreign firms to set up their branch, liaison and project offices in the country.
Tags : Government , Foreign Firms
read»
No Income Tax Deduction to Law Firm for Expenses Incurred for Pleasure Tour by Counsels: ITAT(08.01.2019)
Income Tax Appellate Tribunal (ITAT), Delhi, has held that no income tax deduction can be given to the law firm, Luthra & Luthra, for the expenses inc.....
Tags : ITAT, Income Tax Deduction to Law Firm,Pleasure Tour by Counsels
read»
RBI Directs Banks Not to Grant/Renew Permissions to Foreign Law Firms for Opening Liaison Offices(24.11.2020)
Reserve Bank of India has directed the banks not to grant fresh permissions/ renewal of permission to any foreign law firm for opening of Liaison Offi.....
Tags : Reserve Bank of India, Permissions to Foreign law Firms
read»
Kar. HC: Continuing in Service After Expiry of Probation Period Doesn't Imply Automatic Confirmation(27.09.2023)
Karnataka High Court has held that by mere expiry of period of probation and continuing in service after expiry of the period of probation, a civil se.....
Tags : Karnataka High Court, Probation, Confirmation
read»
File All NCLT Petitions on Shell Firms by August: CBDT to IT Department(30.07.2018)
CBDT has directed the Income Tax Department to ensure filing all its petitions before the NCLT by next month to recover due taxes worth crores of rupe.....
Tags : CBDT, Shell Firms
read»
Telangana HC: Mental Infirmity Can Be Caused By Physical Defects(23.11.2021)
Telangana High Court has held that mental infirmity for the purpose of Order XXXII Rule 15 of the Code of Civil Procedure, 1908 could also be caused b.....
Tags : Telangana High Court, Mental Infirmity
read»
Bom. HC: Unregistered Partnership Firm Can be Made an Accused in Cheque Bounce Case(19.10.2023)
Bombay High Court has held that registration or non-registration of the partnership firm will have no bearing insofar as Section 141 of Negotiable Ins.....
Tags : Bombay High Court, Cheque Bounce, Unregistered Partnership Firm
read»
CCI Junks Complaint against DLF Qutab Enclave Complex Educational Charitable Trust and DLF Ltd.(01.12.2015)
Competition Commission of India (CCI) has junked allegations of anti-competitive business practice against two DLF Group firms, DLF Qutab Enclave Comp.....
Tags : Competition Commission of India, DLF Group firms
read»
P&H HC Grants Bail to Person Alleged of Floating Bogus Firms to Facilitate Big Firms to Save GST(09.11.2021)
Punjab and Haryana High Court has granted bail to a person alleged of floating bogus firms to facilitate big firms to save on Goods and Services tax i.....
Tags : Punjab and Haryana High Court, Person Alleged of Floating Bogus Firms
read»
Delhi HC Grants Relief to 14 More Drug Firms(18.03.2016)
Delhi HC has granted interim relief to 14 more healthcare majors and stayed ban imposed by Centre on sale of some of their fixed dose combination (FDC.....
Tags : Delhi HC, Drug Firms
read»
Gujarat High Court: Unregistered Firm Has Locus to File Criminal Complaint for Cheque Dishonour(03.03.2017)
Gujarat High Court has ruled that an unregistered partnership firm can file a criminal complaint for a dishonoured cheque under section 138 of Negotia.....
Tags : Gujarat High Court, Unregistered Firm, Negotiable Instruments Act.
read»
Allahabad HC: Weapon's Recovery from Place Unknown to Everyone Underlines Confirmation Theory(09.09.2022)
Allahabad High Court has held that recovery of weapon by accused from a place unknown to anybody else including the investigating officer is a fact th.....
Tags : Allahabad High Court, Recovery of Weapon, Confirmation Theory
read»
INSOLVENCY - NCLT Orders Commencement of Insolvency Process Against Orchid Pharma's Promoter Group Firm(29.03.2019)
National Company Law Tribunal (NCLT) has ordered commencement of corporate insolvency resolution process (CIRP) against Orchid Healthcare Private, a p.....
Tags : NCLT, Orchid Pharma's Promoter Group Firm
read»
Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)
Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....
Tags : ITAT, Deemed Divident, Firm not a shareholder
read»
Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT(04.04.2019)
Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed d.....
Tags : ITAT, Deemed Divident, Firm not a shareholder
read»
P&H HC: Partner Cannot Claim Experience of Erstwhile Firm in Independent Capacity(22.03.2021)
Punjab and Haryana High Court has held that a person who was earlier a partner of an erstwhile partnership firm could not claim the benefit of experie.....
Tags : Punjab and Haryana High Court, Experience of Erstwhile Firm
read»
Sale of Client Relationship and Goodwill by CA Firm Constitute Capital Gain: ITAT(10.04.2019)
Income Tax Appellate Tribunal (ITAT), Delhi bench has held that sale of client relationship and goodwill by firm is capital asset under section 2(14),.....
Tags : ITAT, CA Firm, Sale of Client Relationship and Goodwill
read»
IT Law Doesn’t Bar Partners to Draw Remuneration from More than One Firms: ITAT(15.04.2019)
Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the income tax law does not prohibit a partner from drawing remuneration/ salary fro.....
Tags : Income Tax Appellate Tribunal, Remuneration, Partnership Firm
read»
CIVIL - Bombay HC Raps Anil Ambani Firms for 'Attempt to Mislead'(22.02.2019)
Bombay High Court has described arguments of Reliance group companies regarding alleging misconduct on part of Edelweiss group companies in sale of pl.....
Tags : Bombay High Court, Anil Ambani Firm, Reliance Group Companies, Edelweiss group
read»
Delhi HC: Non-Signatory Confirming Party to Arbitration Clause, Can Invoke Arbitration(13.10.2022)
Delhi High Court has held that a confirming party to a Contract, who is not bound by the terms of the Contract and on whom no liability is affixed und.....
Tags : Delhi High Court, Confirming Party, Arbitration Clause
read»
Delhi HC Dismisses PIL Challenging Tender Invitations Issued By PSUs for Empanelment of Law Firms(21.02.2022)
Delhi High Court has dismissed a public interest litigation challenging the Tender invitations issued by Public Sector Undertakings and other register.....
Tags : Delhi High Court, Empanelment of Law Firms
read»
CBDT Notifies Forms for Firms to Avail Lower Corporate Taxes(17.02.2020)
Central Board of Direct Taxes (CBDT) has notified Forms 10-IC and 10-ID for existing companies that want to avail lower Income Tax rates and new manuf.....
Tags : Central Board of Direct Taxes, Forms for Firms to Avail Lower Corporate Taxes
read»
BCI Allows Registration of Foreign Lawyers/Law Firms in India(15.03.2023)
Bar Council of India has notified the Bar Council of India Rules for Registration and Regulation of Foreign Lawyers and Foreign Law Firms in India, 20.....
Tags : Bar Council of India, Foreign Lawyers/Law Firms, Rules
read»
SEBI’s Directions to Listed Firms on Audit Qualifications(30.05.2016)
Securities and Exchange Board of India (SEBI) has asked all listed companies to disseminate the cumulative impact of all audit qualifications in a sep.....
Tags : Securities and Exchange Board of India, Listed Firms
read»
Supreme Court: Deceased Partner’s Legal Heirs Not Liable for Liability of Partnership Firm(09.04.2024)
Supreme Court has held that upon the death of a partner of the partnership firm, legal heirs of the deceased do not become liable for any liability of.....
Tags : Supreme Court, Partnership Firm, Legal Heirs, Deceased Partner
read»
Bombay High Court Confirms Life Sentence of Accused Who Killed His Grandmother(18.08.2015)
Bombay High Court has confirmed life sentence of a 34-year-old man charged with murdering his 85-year-old grandmother because he did not want to look .....
Tags : Bombay High Court,Confirms Life Sentence
read»
Bombay High Court Confirms Life Sentence of Man for Killing Pregnant Wife(19.08.2015)
Bombay High Court has confirmed life sentence awarded to a man for killing his pregnant wife by setting her afire for not meeting his dowry demands.
Tags : Bombay High Court,confirmed life sentence
read»
CCI Imposes Rs 6,700-Crore Penalty on 11 Cement Firms for Cartelisation(01.09.2016)
Competition Commission of India (CCI) has imposed more than Rs 6,700 crore penalty on 11 cement companies - UltraTech, Binani, Ramco, Jaiprakash Assoc.....
Tags : Competition Commission of India, Cement Firms
read»
Kerala HC: Refusal of ICAI to Allowing Registration of Firm Violative of Right to Practice Profession(30.04.2021)
Kerala High Court has observed that the refusal of the Institute of Chartered Accountants (ICAI) to recognise the retirement of a Chartered Accountant.....
Tags : Kerala High Court, Registration of Firm
read»
Del. HC: Infirm Person Can Seek Bail Under PMLA Even if Not Sick(18.03.2023)
Delhi High Court has held that since 'sick' and 'infirm' are separated by 'or', "a person who, though, not sick but infirm would still be entitled to .....
Tags : Delhi High Court, Bail, PLMA, Infirm
read»
IRDA Specifies Procedure to be Followed to Deal with Resignation of ISPs of IMFs(29.05.2017)
Insurance Regulatory and Development Authority of India has issued procedure to be followed to deal with resignation of ISPs of IMFs which says that s.....
Tags : Insurance Regulatory and Development Authority of India, Insurance Sales Persons (ISPs), Insurance Marketing Firms (IMFs)
read»
Supreme Court Allows Bihar Liquor Firms to Dispose Stock Outside State(29.05.2017)
Supreme Court has granted time till July 31 to liquor manufacturers and sellers in Bihar to dispose of their existing stock outside the state.
Tags : Supreme Court, Bihar, Liquor Firms
read»
Delhi HC: Relationship Between Client & Foreign Law Firm is Commercial in Nature(13.05.2020)
Delhi High Court has held that the relationship between a client and the foreign law firm engaged by it was commercial in nature in terms of Sections .....
Tags : Delhi High Court, Relationship Between Client & Foreign Law Firm
read»
RBI Says No Fresh Permission to Foreign Law Firms for Liaison Office(30.10.2015)
Reserve Bank of India (RBI) has said it would not grant fresh or renewed permission to any foreign law firm to open a liaison office in the country.
Tags : Reserve Bank of India, Foreign Law Firms
read»
Supreme Court Relief For Stressed Power Firms(12.09.2018)
Supreme Court has refused to halt a lower court from hearing cash-strapped power producers seeking protection from bankruptcy proceedings.
Tags : Supreme Court, Power Firms
read»
Even Unregistered Partnership Firm Can Maintain ‘Cheque Bounce’ Complaint: HP High Court(17.09.2018)
Himachal Pradesh HC has held that even an unregistered partnership firm can maintain acheque bounce complaint under Section 138 of the Negotiable Inst.....
Tags : Himachal Pradesh High Court, Partnership Firm, Negotiable Instruments Act
read»
Even Unregistered Partnership Firm Can Maintain ‘Cheque Bounce’ Complaint: HP High Court(17.09.2018)
Himachal Pradesh HC has held that even an unregistered partnership firm can maintain acheque bounce complaint under Section 138 of the Negotiable Inst.....
Tags : Himachal Pradesh High Court, Partnership Firm, Negotiable Instruments Act
read»
SC: Claims of Insurance Can't be Rejected on Definitions of Terrorism(03.05.2022)
Supreme Court has ruled that the parties, including insurance firms, cannot rely on definitions of terrorism in various penal laws to reject insurance.....
Tags : Supreme Court, insurance firms, terrorism
read»
Government: Firms Must Disclose Securities Deals Above Rs 10 lakh by May 31(17.05.2017)
Government has asked all companies to disclose shares and bond transactions involving Rs 10 lakh or more in a financial year to Income Tax department .....
Tags : Firms, shares, bonds, income tax
read»
Bombay High Court Gives Temporary Relief to KPMG Firm BSR Against Proceedings in IL&FS Case(05.09.2019)
Bombay High Court has stayed the proceedings against the audit firm BSR in the Mumbai bench of the National Company Law Tribunal until further order.
Tags : Bombay High Court, KPMG Firm
read»
US Supreme Court Rules Against Affirmative Actions in College Admission Process(30.06.2023)
United States Supreme Court has struck down affirmative action policies in student admissions programs at Harvard University and the University of Nor.....
Tags : United States Supreme Court, Affirmative Actions, Admission
read»
Delhi HC Grants Interim Relief to Singh & Singh Law Firm in Trademark Suit(07.06.2021)
Delhi High Court has granted interim relief to the Singh & Singh law firm, restraining "Singh + Singh LLP" and its partners/promoters, associates, fam.....
Tags : Delhi High Court, Interim Relief to Singh & Singh Law Firm
read»
CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy(08.06.2021)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the levy of penalty on the sole proprietor of a firm along with the c.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Levy of Penalty on Proprietor and Firm
read»
Delhi HC: Law Firm Cannot & Ought Not to Report on Ongoing Proceedings(10.06.2021)
Delhi High Court has directed that, a law firm cannot, and ought not, run the website/blog, in respect of the proceedings, which are being prosecuted .....
Tags : Delhi High Court, Law Firm
read»
Bombay HC Imposes Cost on Law Firm for Disclosing Rape Victim’s Name in Petition(27.12.2022)
Bombay High Court has observed that despite Section 228A of IPC and repeatedly telling Advocates that it is an offence to disclose name of rape victim.....
Tags : Bombay High Court, Rape Victim, Name, Law Firm, Cost
read»
Notifications & Circulars
Committee of Experts submits its report on Regulating audit firms and the Networks(31.10.2018)
The Committee of Experts has submitted its report on Regulating audit firms and the Networks to the Government of India through the Secretary, Ministr.....
Tags : Report, Audit firms, Regulations
read»
Powers conferred by Section 405 of the Companies Act, 2013(22.01.2019)
S.O.368(E).--Whereas, the Central Government vide notification number S.O. 5622(E), dated the 2nd November, 2018 has directed that all companies, who .....
Tags : Powers, Provision, Confirmation
read»
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
read»
RBI Working Paper No. 07/2020: Impact of Leverage on Firms' Investment: Decoding the Indian Experience(01.07.2020)
The Reserve Bank of India today placed on its website a Working Paper titled "Impact of Leverage on Firms' Investment: Decoding the Indian Experience".....
Tags : Impact, Leverage, Firms' Investment
read»
No permission to foreign law firms to open Liaison Office(29.10.2015)
The Reserve Bank of India has notified, in compliance with Supreme Court of India directions that foreign law firms are not allowed to open Liaison Of.....
Tags : Foreign law firm, liaison, office, rbi
read»
Judgments
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
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
read»
When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)
The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....
Tags : Demand, Confirmation, Legality
read»
Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)
Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....
Tags : Demand, Confirmation, Legality
read»
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
read»
No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)
The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....
Tags : Demand, Confirmation, Legality
read»
For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)
The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....
Tags : Demand, Confirmation, Legality
read»
Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)
In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....
Tags : Demand, Confirmation, Legality
read»
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
read»
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
read»
Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)
The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....
Tags : Demand, Confirmation, Legality
read»
If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)
The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......
Tags : Demand, Confirmation, Legality
read»
If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)
The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....
Tags : Demand, Confirmation, Legality
read»
Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)
Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....
Tags : Demand, Confirmation, Legality
read»
Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)
The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....
Tags : Demand, Confirmation, Legality
read»
When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)
The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....
Tags : Demand, Confirmation, Legality
read»
Substantive right cannot be denied merely on procedural irregularity(12.07.2021)
The present appeal is directed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby the Commissioner has rejected th.....
Tags : Demand, Confirmation, Validity
read»
Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)
Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....
Tags : Demand, Confirmation, Legality
read»
Lack of care and caution on the part of an employer in detecting the fraud could act as acquiescence and as a consequent waiver of irregularity in certain cases(01.12.2021)
Present application is directed against a judgment and order passed by the Learned Central Administrative Tribunal, thereby affirming an order issued .....
Tags : Dismissal, Affirmation, Legality
read»
There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)
The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....
Tags : Demand, Confirmation, Legality
read»
Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)
The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....
Tags : Demand, Confirmation, Legality
read»
Provisions of Section 9D of the Central Excise Act, 1944 are mandatory in nature and have to be followed by the Adjudicating Authority, the absence of which vitiates the adjudicating process(06.01.2022)
The Appellant is a trader of Iron & Steel products and is engaged in purchase and sale of CTD/TMT bars. According to the Department, present is a case.....
Tags : Demand, Confirmation, Validity
read»
Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)
In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....
Tags : Demand, Confirmation, Legality
read»
Service tax can be levied only if consignment notes are issued(27.01.2022)
Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....
Tags : Demand, Confirmation, Legality
read»
Highest Bidder has no vested right to have the public auction concluded in his favour(02.03.2022)
The instant appeal arises from the judgment and order passed by the Division Bench of the High Court setting aside the order passed by the Financial C.....
Tags : Auction sale, Confirmation, Validity
read»
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
read»
Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)
Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....
Tags : Demand, Confirmation, Legality
read»
Where addition has been made on estimation basis, no penalty under Section 271(1)(c) of IT Act could be made qua such addition(16.02.2022)
Present appeal is filed by the assessee against order passed by the Learned Commissioner of Income-tax (Appeals) relating to the assessment year 2010-.....
Tags : Penalty, Confirmation, Legality
read»
VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)
The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....
Tags : Demand, Confirmation, Legality
read»
In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)
The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....
Tags : Demand, Confirmation, Legality
read»
Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)
In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....
Tags : Demand, Confirmation, Legality
read»
Bank can avail credit of the Service Tax on the deposit insurance service provided by DICGC(10.06.2022)
In facts of present case, on the basis of intelligence received that the Appellant-bank had wrongly availed CENVAT Credit in respect of the Service Ta.....
Tags : Demand, Confirmation, Legality
read»
Once there is no suppression of facts, question of imposition of penalty does not arise(10.06.2022)
The Appellants in the present case are engaged in the manufacture of Sponge Iron, Ingot, Billet, Silico Manganese etc. They are also availing the Cenv.....
Tags : Demand, Penalty, Confirmation
read»
IT services provided by Assessee to associate Company in USA amounts to export of service(06.06.2022)
The issue involved in the present case is that whether the IT Service provided by the Appellant to their associate company Celtic Cross Holding Inc. U.....
Tags : Demand, Confirmation, Legality
read»
Buyer's premises cannot in law be a "place of removal" under Section 4 of Central Excise Act(30.06.2022)
The Appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the Appellants were recovering.....
Tags : Demand, Confirmation, Legality
read»
If interest-free funds available with the assessee exceed the investments made in funds yielding exempt income, then no disallowance is called for(15.07.2022)
Present is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) on ground that, CIT(A) has grossly erred in c.....
Tags : Disallowance, Confirmation, Legality
read»
Mere shortage cannot ipso facto lead to the allegation of clandestine removal(13.09.2022)
Present appeal has been filed challenging the Order-in-Appeal passed by the Commissioner (Appeals), by which the learned Commissioner dismissed the ap.....
Tags : Demand, Confirmation, Penalty
read»
When there are only two partners and one has agreed to retire, the retirement amounts to dissolution of the firm(26.05.2020)
In present matter, on 29th March 1989, Guru Nanak Industries and Swaran Singh filed a civil suit against Amar Singh claiming that, the latter had reti.....
Tags : Firm, Dissolution, Agreement
read»
Only profit element in excess stock should be brought under the purview of the tax(16.03.2023)
The assessee is a private limited company engaged in rice bran (solvent) and rice bran oil refinery. A survey was conducted under Section 133A of the .....
Tags : Assessment, Addition, Confirmation
read»
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
read»
Commission paid to Managing Director for services rendered by him as per terms of payment is eligible as deduction under Section 36(1)(ii) of IT Act(05.09.2023)
The only issue to be decided in present appeal is as to whether the learned CIT(A) was justified in confirming the disallowances to Director's commiss.....
Tags : Assessment, Disallowance, Confirmation
read»
Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed, even if, the activity not amount to manufacture(14.12.2023)
In facts of present case, the Appellant is engaged in the manufacture of excisable goods viz. Electric Resistance Welded (ERW) Steel Tubes. They avail.....
Tags : Demand, Confirmation, Legality
read»
Security service provided by the police department to various agencies and consideration received by them is not liable to service tax under security agency service(15.02.2024)
The issue involved is that the service of security escort/ detecting agency provided by the Police Commissioner, Surat and consideration received thei.....
Tags : Demand, Confirmation, Legality
read»
Transfer of ownership takes place at the factory gate, when the goods are delivered(14.02.2024)
The Respondent is engaged in the manufacture of "M.S. Fabricated Hot Dip Galvanized Steel Structures (Tower)". During the course of Audit, it was obse.....
Tags : Demand, Confirmation, Legality
read»
A penal statute is required to be construed strictly, it is not open to expand the scope of the words used in a penal statute so as to fasten liability(05.02.2024)
Present is an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) to quash the complaint lodged by the Income Tax Authorities.....
Tags : Penalty, Confirmation, Legality
read»
Freight/insurance amount is not includable in assessable value of goods for charging excise duty(05.04.2024)
In present matter, the Appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the de.....
Tags : Demand, Confirmation, Legality
read»
Demand cannot be confirmed by comparing the ST -3 returns with balance sheet figures, in the absence of any evidence to the contrary(29.02.2024)
In facts of the present case, in the course of an audit by the Audit Commissionerate, the figures of ST-3 Returns filed during the period April 2015 t.....
Tags : Demand, Confirmation, Legality
read»
TDS deposited to IT Department in relation to the payment made to foreign service provider over and above invoice value of services, is not liable to service tax(31.01.2024)
The Appellant has imported services like testing, auditing, consultancy etc. from outside India against a consideration. Show Cause Notice was issued .....
Tags : Demand, Confirmation, Legality
read»
Mere failure to pay duty without any collusion, fraud or willful misstatement not sufficient to invoke extended period of limitation(30.01.2024)
The facts of the case are that the Appellant was engaged by Steel Works Construction Limited (HSCL) and Baghel Infrastructure Private Limited, Relianc.....
Tags : SCN, Demand, Confirmation
read»
Any activity which is directly or indirectly in relation to manufacture would be eligible for credit(04.03.2024)
The appellant is engaged in manufacture of "Epoxy Resins and Hardeners" and holds Central Excise registration. During the course of verification of th.....
Tags : Demand, Confirmation, Penalty
read»
Vehicles hired through a contract for transportation of the goods does not make Appellant liable to service tax(20.05.2024)
The appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala State Electricity Board (KSEB). The transport.....
Tags : Demand, Confirmation, Legality
read»
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
read»
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
read»
Mark up value in ocean freight is not liable for service tax under Steamer Agent Service(12.07.2024)
The Appellants are registered with the Service Tax Department under the category of 'Custom House Agents', 'Transport of Goods by Road' and 'Business .....
Tags : Demand, Confirmation, Legality
read»
Extended period of limitation cannot be invoked when there is no intention to evade payment of Service Tax(04.06.2024)
In facts of present case, the Appellant have executed two work orders dated 31.07.2007 and 24.03.2007 for their client viz. Vedanta Aluminium Limited,.....
Tags : Demand, Confirmation, Legality
read»
Activity of cutting, shearing, welding etc., on the goods amounts to manufacturing and therefore, cannot be taxed under Business Auxiliary Services(27.05.2024)
In present case, the Appellant is engaged in undertaking job work in the nature of bending, cutting, shearing and punching on goods fabricated / manuf.....
Tags : Demand, Confirmation, Legality
read»
Mere reference to invoices raised without reference to specific provisions of a contract or working arrangement, will not indicate employer-employee relationship(19.06.2024)
The Appellant is a small-scale unit, manufacturing flush doors. On scrutiny of their records, it was found that they had raised labour charge invoices.....
Tags : Demand, Confirmation, Legality
read»
Advances are adjusted against the bills received on completion of stages of contract and therefore, same are in the nature of earnest money and not liable to tax at the time of receipt(05.07.2024)
In present case, the Appellant are engaged in providing taxable services in the category of (i) erection, Commissioning or installation (ii) maintenan.....
Tags : Demand, Confirmation, Legality
read»
Service tax is not payable on the TDS paid by the Appellant on behalf of the foreign service provider(02.07.2024)
The Appellant are service providers under the category of Intellectual Property Right Service, Scientific and Technical Consultancy Service etc. and w.....
Tags : Demand, Confirmation, Legality
read»
Notes of HSN can be relied upon to decide the classification(04.10.2021)
The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....
Tags : Demand, Confirmation, Legality
read»
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
read»
Reimbursable expenses are not includible in the taxable value of services(19.04.2024)
The Appellant is in appeal against the impugned order wherein the demand of service tax has been raised on account of non-inclusion on reimbursable ex.....
Tags : Demand, Confirmation, Legality
read»
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
read»