M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

68 or rules made thereunder, who fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay simple interest at such rate not below ten per cent and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 83 of the GMB Act 68 Section 25(2) of the GMB Act 69 Section 32 r/w Sections

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68. An assessee may be held liable to pay tax along with interest pursuant to an audit, scrutiny, or investigation. This liability can be discharged either through self-assessment or by way of assessment conducted by the Department. The Act contemplates the issuance of a show cause notice under Sections 73, 74, and 76 respectively, wherein the assessee

COMMISSIONER OF INCOME TAX KARNAL vs. M/S CARPET INDIA.PANIPAT(HARYANA)

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

83,432/- with total export incentives of Rs. 68,82,801/- as Duty Draw Back (DDB) and claimed deduction under Section

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

83 of the Finance Act, 1944. 10.1. The Assessee, Vodafone, provided cellular telecommunication services and paid service tax as applicable. It availed CENVAT credit on excise duty paid on towers, parts thereof and prefabricated shelter/building purchased by it for providing the output services. The credit so availed was utilized to pay service tax on the output services i.e. cellular mobile

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

83,000/-. The assessing authority however did not accept the valuation made by the Valuation Officer and held that the total investment on the building was Rs. 6,45,809/-. A source to the extent of Rs. 1,21,627/- was accepted. The balance was rounded off to Rs. 5,24,200/-. Half of this was added to the assessment

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

83 of the Finance Act, 1994. A. BRIEF FACTS 5. Succinctly stated, the facts relevant and essential for disposal of these appeals are noted hereinbelow. 6. The respondent, a partnership firm which was engaged in business of purchasing, selling, developing, and dealing in lands, buildings, and other allied activities, entered into three separate but substantially identical Memorandums of Understanding4 dated

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

The appeals are disposed of accordingly

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

83. Though the words “normal price” were used in Section 4(1) (a), the proviso to clause (a) recognised the fact that the normal price need not be the same universally, but could vary from one class   of   buyers   to   another   or   from   one   place   of   removal   to another.  84. By the amendment under Act 10 of 2000, with

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

83 of Chapter V of the Finance Act, 1994 (for short, ‘the Act 1994’), is at the instance of the revenue and is directed against the order No. 50022/2020 dated 09.01.2020 passed   by   the   Customs,   Excise   and   Service   Tax   Appellate Tribunal, New Delhi (for short, ‘the Tribunal’) in the Service Tax Appeal No. 51175 of 2016 by which the Tribunal

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

68,30,270 + 3,83,925). Under assessment of income for the three years is, therefore, Rs.1,69,92,728 i.e., (18657246 – 1664518). The sales estimated by AO for each of the 3 years less depreciation for each year is taken as the basis for determining the proportion in which the under- assessment has been made. AY Sales estimated

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

83,741 under various heads and sections of taxes, surcharge and additional tax under Sections 143(1A), 234A and 234B. 4. Mr. Shah, learned counsel appearing for the assessee, has contended that once the Assessing Officer has exercised option to proceed under Section 143(3) of the Act by issuing notice under Section

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

68,310/-. In response to the show-cause notice, the appellants sent their replies, inter-alia, submitting that what was imported were not goods and there could be no excise duty on services since the remittances were in Form A-2 and tax at source under the Income-Tax Act was paid in respect of the said contracts

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 406 makes it abundantly clear that any such act by a carrier attracts the offence under Section 406. The Court in other words would have to allow the commission of an offence by the appellant in the process of finding that 71 the appellant is the owner of the goods. In other words, proceeding on the basis

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI

section and the conditions and restrictions that may be specified in the notification: http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. Explanation.- For the purposes of this rule, "inputs" includes- (a) inputs

M/S PRAGATI SILICONS PVT. LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

The appeal is allowed

68 of the erstwhile Central Excise Tariff. The name plates were affixed to the fans before marketing them. Here, the Court emphasized on the necessity of name plates for the marketing of the product. The Court observed: "In those circumstances, in our opinion, the Tribunal was right in arriving at the conclusion that the nameplate was not a piece http://

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

83]/D 5453/ D Page 21 of 76 2622/D 4294/[P : 34]8) xvi) Water content, mg/kg, 200 ISO 12937 xvii) Cold Filter Plugging Point (CFPP)3), Max: [P : 110]/D 6371 a) Winter 6°C b) Summer 18°C xviii) Oxidation stability9), g/m3 , Max 25 ISO 12205 or ASTM D 22749) xix) Polycyclic Aromatic Hydrocarbon (PAH), percent by mass

DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68. Having regard to the memorandum and circular referred to above, it is by no means evident that the primary legislative object was to enact Section 44C solely for ‘common’ expenditure. In fact, the specific nature of the expenditure does not appear to be the focal point of the legislative concern. Rather, the concern was mainly with respect

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

68 to determine the tax payable and issue a notice of demand. In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3). …” 34. Section 24(1) incidentally provided for a notice of assessment save as it was otherwise provided in Section