"02 July 2018" Archive

No Service tax on making truck tanks fit to be filled with LPG for further transportation by HPCL

M/s. Hindustan Petrochemical Corporation Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Bangalore)

It is to be understood that the appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation. ...

Deposit paid during first appeal can be adjusted while filing second appeal

M/s Santani Sales Organisation Vs Central excise, customs and service tax appellate triubnal (Delhi High Court)

Question raised in the present writ petition is whether as per Section 35F of the Central Excise Act, 1944 (C.E. Act, for short) the petitioner-assessee on filing of second appeal before the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal, for short) is required to make an additional pre-deposit of 10% of the duty and...

Input credit eligible on welding electrodes used in repair and maintenance of factory machinery

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad)

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad) It is not in dispute that the welding electrodes are used for repair and maintenance of capital goods within the factory of manufacturer and these capital goods are used for manufacture of the final product although the relationship is remote and not direct. So by no stretch of imagin...

Input Credit on Motor Repair Services cannot be denied to Insurance Company merely for bill in Vehicle Owner Name

M/s. United India Insurance Co. Ltd. Vs CCE & ST (CESTAT Chennai)

The present appeal challenges the OIO No. 104/2011 dated 31.03.2011. The appellant is providing services of „General Insurance business. The dispute covers the period 2004-05 to 2007-08. During the disputed period, the appellants availed Cenvat credit of the service tax paid on repairs and maintenance of the vehicles by the „Authori...

Tribunal cannot Question validity of Act, Rules, Regulations & Notifications

CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad)

CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad) As a creation of law, the Tribunal cannot go beyond the law itself. The validity of the Act, Rules, Regulations and Notifications cannot be questioned or modified by the Tribunal. Only the High Courts and Supreme Court which examine the constitutionality of the laws can...

Batteries used with UPS and forming system for power back up qualifies for depreciation at 60%

DCIT Vs M/s. Lotwin Online Lottery Pvt. Ltd (ITAT Mumbai)

In view of CIT v. BSES Yamuna Powers Ltd. (2013) 358 ITR 47 (Delhi), batteries which were used along with UPS and which formed a system for power back up in case of power failure qualified for depreciation at 60 per cent....

Section 80EE Income Tax Benefit on Home Loan Interest

Income Tax Benefit on Home Loan Interest under Section 80EE Of Income Tax Act relating to the additional deduction in respect of interest on loan taken for residential house property....

Posted Under: Service Tax |

No Deduction on failure to remit employees’ contribution to EPF within statutory due date

M/s. Popular Vehicles & Services Pvt. Ltd. Vs The Commissioner of Income Tax (Kerala High Court)

M/s. Popular Vehicles & Services Pvt. Ltd. Vs CIT (Kerala High Court) Sub-clause (va) of Section 36(1) takes care of the employee’s contribution, which stands unaffected by Section 43B as the restriction available in Section 43B is already available under the Explanation to the said clause, with a qualification of the payment be...

SC analyses right of married daughters to claim partition in HUF Property

Mangammal @ Thulasi and Anr. Vs T.B. Raju and Ors. (Supreme Court of India)

This appeal is preferred against the impugned judgment and order dated 18.09.2006 passed by the High Court of Judicature at Madras in S.A. No. 780 of 2006 whereby learned single Judge of the High Court dismissed the appeal filed by the appellants herein at the admission stage....

Bombay HC directs Govt To Accept Income Tax Tax Returns without Aadhaar Linkage from petitioners

Hussain Indorewala and Ors. Vs Union of India and Ors. (Bombay High Court)

a) The respondents­ State is directed to accept the return of income for the Assessment Year 2018­19 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details. ...

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