ITR (TRIB) VOL 22 PART 2 AND VAT & ST cases

ITR'S TRIBUNAL TAX REPORTS (ITR (TRIB))

Volume 22 : Part 2 (Issue dated : 4-3-2013)

SUBJECT INDEX TO CASES REPORTED IN THIS PART

Amalgamation of companies --Carry forward and set off of loss and unabsorbed depreciation--Conditions precedent--Requirement that amalgamated company continuously hold at least 75 per cent. of book value of fixed assets of amalgamating company for minimum period of five years--To be satisfied in respect of each amalgamating company not for all amalgamating companies taken together--Requirement that amalgamated company shall achieve level of production of at least 50 per cent. of installed capacity of amalgamating company--Furnishing of certificate in Form 62--Compliance to be seen at end of end of four years--Income-tax Act, 1961, s. 72A-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

Bad debt --Change of law--After 1-4-1989 no requirement that assessee should establish debt to have become bad--Assessee furnishing all details and conditions for grant of deduction under section 36(1)(vii) satisfied--Deduction to be allowed--Income-tax Act, 1961, s. 36(1)(vii)-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

Business expenditure --Delay charges attributable to dividend tax--Of same character as dividend tax--Not deductible--Interest for delay in remitting tax deducted at source--Expenses incurred for delay in UTI dividend payments--Not deductible-- Assistant CIT v. SRA Systems Ltd. (Chennai) . . . 205

----Disallowance--Failure to deduct tax at source--Assessees availing of loans from umbrella company and passing them over to self-help groups working under them--Loans not utilised by assessee-trusts but by self-help groups--Ultimate interest burden shared by individual members of group to whom section 194A not applicable--Assessees not bound to deduct tax at source while making interest payments to umbrella company--Payments of interest not to be disallowed--Income-tax Act, 1961, ss. 40(a)(ia), 194A-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

----Disallowance--Income from newspaper agency sales and purchases of commission--Commissioner (Appeals) justified in deleting separate addition made by Assessing Officer under section 40A(3)--Income-tax Act, 1961, s. 40A(3)-- ITO v. Nardev Kumar Gupta (Jaipur) . . . 273

----Disallowance--Payments liable to tax deduction at source--Transportation of goods of another person--Transportation charges paid before end of financial year relevant to assessment year--Disallowance of charges for failure to deduct tax at source not proper--Income-tax Act, 1961, ss. 40(a)(ia), 194C-- ITO v. Vinod Datta (Mumbai) . . . 243

----General principles--Comprehensive system for computing profits and gains of business or profession--Section 28 does not itself provides for expenditure--Income-tax Act, 1961, ss. 28, 29, 30 to 43D-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

----Interest on borrowed capital--Funds advanced to firm in which directors of assessee-company had interest--Whether funds used by firm for business or for personal needs of partners to be examined--Matter remanded--Income-tax Act, 1961, s. 36(1)(iii)-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

----Payment of professional charges to director for services rendered after deduction of tax at source--Disallowance on ground sum should have been treated as salary--Not permissible--Once commercial expediency accepted and tax deduction at source effected deduction to be allowed--Income-tax Act, 1961, ss. 40(a)(ia), 192, 194J-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

Business income or capital gains --Sale of shares--No material considered to verify whether shares held as investment or stock-in-trade--Matter remanded--If shares held as investment, income from transfer to be considered under head “Capital gains†, if not as “Business income†-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

Business loss --Transfer of business--Transferor assuming and agreeing to discharge liabilities of the business till formalities completed--Formalities completed in assessment year 2004-05--Transaction of transfer of business took place in previous year relevant to assessment year 2003-04 and income from transfer to be considered in that year--Assessing Officer computing market value of stock in assessment order for assessment year 2004-05 applying gross profit rate for that year but making addition in assessment year 2003-04--Not sustainable--No finding that value of stock actually realised by assessee did not represent its true market price--Transferor and transferee unrelated to each other--Assessing Officer cannot presume market value of such inventories without any cogent reason--Loss from transfer of stock deductible under head “Profits and gains of business or profession†-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

Capital gains --Stock-in-trade not a “capital asset†--Profit or gain from transfer of stock cannot be charged to tax under “Capital gains†--Income-tax Act, 1961, ss. 2(14), 45-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

Capital or revenue expenditure --Expenditure on development of software--Revenue-- Assistant CIT v. SRA Systems Ltd. (Chennai) . . . 205

Charitable purposes --Registration of charitable institution--Institution incorporated under section 25 of Companies Act and engaged in facilitating literacy programmes--Rejection of application based on assumption--Order set aside with direction to grant registration--Income-tax Act, 1961, s. 12AA--Circular No. 11 of 2008 dated 19-12-2008-- Social Pedia Knowledge Foundation v. Director of Income-tax (Exemptions) (Chennai) . . . 238

Closing stock --Valuation--Whether at market value--Continuation of business by assessee itself is criterion-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

Company --Dividend--Deemed dividend--Occupancy right over company’s property allotted to shareholders on basis of refundable deposits--Shareholder having option to transfer rights and consideration so received not refunded to company--Value of property allotted is deemed dividend--Section 2(22)(a) and not 2(24)(iv) would apply--Income-tax Act, 1961, s. 2(22)(a), (24)(iv)-- Shantikumar D. Majithia v. Deputy CIT (Mumbai) . . . 246

Depreciation --Buildings used for business--Whether substantial portion used for business and part let out to be verified--Depreciation pertaining to portion let out alone to be disallowed--Whether flats in fact given to directors for purpose of business to be re-examined--Matter remanded--Income-tax Act, 1961, s. 32-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

Exemption --Export of computer software--Assessee-company entitled to deduction under section 10A--Income-tax Act, 1961, s. 10A-- Assistant CIT v. SRA Systems Ltd. (Chennai) . . . 205

----Export-oriented undertaking--Manufacture--Blending of tea--Is manufacture--Income-tax Act, 1961, s. 10A-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

International transactions --Arm’s length price--List of comparable companies relied on by assessee rejected by Transfer Pricing Officer without stating any reason--No finding that price charged or paid in transactions with associated enterprise not in accordance with rules nor that assessee had not maintained proper information and documentation--No factual basis for addition of differential amount--For succeeding year arm’s length price disclosed by assessee accepted on appeal and for subsequent year Transfer Pricing Officer accepting arm’s length price returned by assessee--Factual matrix exactly the same in all years--Arm’s length price adjustment not justified--Income-tax Act, 1961, s. 92CA-- Assistant CIT v. SRA Systems Ltd.
(Chennai) . . . 205

Non-resident --Fees for technical services--Provision of services to Indian companies for testing of dog food and similar products--No technical knowledge made available--Payments received by assessee not fees for technical services--Double Taxation Avoidance Agreement between India and Singapore, art. 12(4)-- Romer Labs Singapore Pte. Ltd. v. Assistant Director of Income-tax (International Taxation) (Delhi) . . . 224

----Taxability in India--Deduction of tax at source--Fees for technical services--U. K. consultant to deliver fabric designs for cotton shirting to assessee--Consultant required to make available all documents and reports and to provide detailed quantity report in writing to assessee with specific or new designs developed by consultant--Design supplied by consultant becoming property of assessee--Payment is fees for technical service--Assessee liable to deduct tax at source--Income-tax Act, 1961, s. 195--Double Taxation Avoidance Agreement between India and the U. K., art. 13(4)(c)-- Sintex Industries Ltd. v. Assistant Director of Income-tax (International Taxation) (Ahmedabad) . . . 182

Principle of mutuality --Non-Government organisations managing self-help groups of villagers and their families--Monies obtained by assessee-trusts from umbrella micro financing organisation lent to self-help groups under them--95 per cent. of surplus income of assessees distributed among members of self-help groups--Details of every member belonging to self-help group available on record--Details of loans availed of by various self-help groups properly recorded--Distribution of funds by self-help groups to individual members properly documented--Finding that share of every self-help group or share of every individual member indeterminate without any basis--Distribution by assessee-trusts to self-help groups under them income of those self-help groups themselves--Governed by principles of mutuality--Not taxable income-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

Return of income --Assessee filing e-return and claiming short-term capital gains--Finding by Assessing Officer that short-term capital gains not shown under schedule CG of e-return--Assessee showing short-term capital gains liable to be taxed at special rate of 10 per cent.--Assessing Officer to allow credit of short-term capital gains under section 111A--Income-tax Act, 1961, s. 111A-- Shrikant Real Estates P. Ltd. v. ITO (Mumbai) . . . 266

----E-return--Assessee showing interest income earned as well as interest paid under “Income from other sources†--Errors in e-return--Not ignorance of law but ignorance of usage of latest technology--Direction to Assessing Officer to examine interest paid and if satisfied, positive interest to be added to taxable income--Income-tax Act, 1961-- Sumanchandra G. Mehta v. ITO (Mumbai) . . . 270

SECTIONWISE INDEX TO CASES REPORTED IN THIS PART

Double Taxation Avoidance Agreement between India and Singapore :

Art. 12(4) --Non-resident--Fees for technical services--Provision of services to Indian companies for testing of dog food and similar products--No technical knowledge made available--Payments received by assessee not fees for technical services-- Romer Labs Singapore Pte. Ltd. v. Assistant Director of Income-tax (International Taxation) (Delhi) . . . 224

Double Taxation Avoidance Agreement between India and the U. K. :

Art. 13(4)(c) --Non-resident--Taxability in India--Deduction of tax at source--Fees for technical services--U. K. consultant to deliver fabric designs for cotton shirting to assessee--Consultant required to make available all documents and reports and to provide detailed quantity report in writing to assessee with specific or new designs developed by consultant--Design supplied by consultant becoming property of assessee--Payment is fees for technical service--Assessee liable to deduct tax at source-- Sintex Industries Ltd. v. Assistant Director of Income-tax (International Taxation) (Ahmedabad) . . . 182

Income-tax Act, 1961 :

S. 2(14) --Capital gains--Stock-in-trade not a “capital asset†--Profit or gain from transfer of stock cannot be charged to tax under “Capital gains†-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

S. 2(22)(a), (24)(iv) --Company--Dividend--Deemed dividend--Occupancy right over company’s property allotted to shareholders on basis of refundable deposits--Shareholder having option to transfer rights and consideration so received not refunded to company--Value of property allotted is deemed dividend--Section 2(22)(a) and not 2(24)(iv) would apply-- Shantikumar D. Majithia v. Deputy CIT (Mumbai) . . . 246

S. 10A --Exemption--Export of computer software--Assessee-company entitled to deduction under section 10A-- Assistant CIT v. SRA Systems Ltd. (Chennai) . . . 205

----Exemption--Export-oriented undertaking--Manufacture--Blending of tea--Is manufacture-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

S. 12AA --Charitable purposes--Registration of charitable institution--Institution incorporated under section 25 of Companies Act and engaged in facilitating literacy programmes--Rejection of application based on assumption--Order set aside with direction to grant registration-- Social Pedia Knowledge Foundation v. Director of Income-tax (Exemptions) (Chennai) . . . 238

S. 28 --Business expenditure--General principles--Comprehensive system for computing profits and gains of business or profession--Section 28 does not itself provides for expenditure-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

S. 29 --Business expenditure--General principles--Comprehensive system for computing profits and gains of business or profession--Section 28 does not itself provides for expenditure-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

S. 30 to 43D --Business expenditure--General principles--Comprehensive system for computing profits and gains of business or profession--Section 28 does not itself provides for expenditure-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

S. 32 --Depreciation--Buildings used for business--Whether substantial portion used for business and part let out to be verified--Depreciation pertaining to portion let out alone to be disallowed--Whether flats in fact given to directors for purpose of business to be re-examined--Matter remanded-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

S. 36(1)(iii) --Business expenditure--Interest on borrowed capital--Funds advanced to firm in which directors of assessee-company had interest--Whether funds used by firm for business or for personal needs of partners to be examined--Matter remanded-- Al-Gayathri Trading Co. P. Ltd. v. Deputy CIT (Cochin) . . . 214

S. 36(1)(vii) --Bad debt--Change of law--After 1-4-1989 no requirement that assessee should establish debt to have become bad--Assessee furnishing all details and conditions for grant of deduction under section 36(1)(vii) satisfied--Deduction to be allowed-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

S. 40(a)(ia) --Business expenditure--Disallowance--Failure to deduct tax at source--Assessees availing of loans from umbrella company and passing them over to self-help groups working under them--Loans not utilised by assessee-trusts but by self-help groups--Ultimate interest burden shared by individual members of group to whom section 194A not applicable--Assessees not bound to deduct tax at source while making interest payments to umbrella company--Payments of interest not to be disallowed-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

----Business expenditure--Disallowance--Payments liable to tax deduction at source--Transportation of goods of another person--Transportation charges paid before end of financial year relevant to assessment year--Disallowance of charges for failure to deduct tax at source not proper-- ITO v. Vinod Datta (Mumbai) . . . 243

----Business expenditure--Payment of professional charges to director for services rendered after deduction of tax at source--Disallowance on ground sum should have been treated as salary--Not permissible--Once commercial expediency accepted and tax deduction at source effected deduction to be allowed-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

S. 40A(3) --Business expenditure--Disallowance--Income from newspaper agency sales and purchases of commission--Commissioner (Appeals) justified in deleting separate addition made by Assessing Officer under section 40A(3)-- ITO v. Nardev Kumar Gupta (Jaipur) . . . 273

S. 45 --Capital gains--Stock-in-trade not a “capital asset†--Profit or gain from transfer of stock cannot be charged to tax under “Capital gains†-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

S. 72A --Amalgamation of companies--Carry forward and set off of loss and unabsorbed depreciation--Conditions precedent--Requirement that amalgamated company continuously hold at least 75 per cent. of book value of fixed assets of amalgamating company for minimum period of five years--To be satisfied in respect of each amalgamating company not for all amalgamating companies taken together--Requirement that amalgamated company shall achieve level of production of at least 50 per cent. of installed capacity of amalgamating company--Furnishing of certificate in Form 62--Compliance to be seen at end of end of four years-- Bayer Material Science P. Ltd. v. Assistant CIT (Mumbai) . . . 287

S. 92CA --International transactions--Arm’s length price--List of comparable companies relied on by assessee rejected by Transfer Pricing Officer without stating any reason--No finding that price charged or paid in transactions with associated enterprise not in accordance with rules nor that assessee had not maintained proper information and documentation--No factual basis for addition of differential amount--For succeeding year arm’s length price disclosed by assessee accepted on appeal and for subsequent year Transfer Pricing Officer accepting arm’s length price returned by assessee--Factual matrix exactly the same in all years--Arm’s length price adjustment not justified-- Assistant CIT v. SRA Systems Ltd. (Chennai) . . . 205

S. 111A --Return of income--Assessee filing e-return and claiming short-term capital gains--Finding by Assessing Officer that short-term capital gains not shown under schedule CG of e-return--Assessee showing short-term capital gains liable to be taxed at special rate of 10 per cent.--Assessing Officer to allow credit of short-term capital gains under section 111A-- Shrikant Real Estates P. Ltd. v. ITO (Mumbai) . . . 266

S. 192 --Business expenditure--Payment of professional charges to director for services rendered after deduction of tax at source--Disallowance on ground sum should have been treated as salary--Not permissible--Once commercial expediency accepted and tax deduction at source effected deduction to be allowed-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

S. 194A --Business expenditure--Disallowance--Failure to deduct tax at source--Assessees availing of loans from umbrella company and passing them over to self-help groups working under them--Loans not utilised by assessee-trusts but by self-help groups--Ultimate interest burden shared by individual members of group to whom section 194A not applicable--Assessees not bound to deduct tax at source while making interest payments to umbrella company--Payments of interest not to be disallowed-- ITO v. Sarvodaya Mutual Benefit Trust (Chennai) . . . 277

S. 194C --Business expenditure--Disallowance--Payments liable to tax deduction at source--Transportation of goods of another person--Transportation charges paid before end of financial year relevant to assessment year--Disallowance of charges for failure to deduct tax at source not proper-- ITO v. Vinod Datta (Mumbai) . . . 243

S. 194J --Business expenditure--Payment of professional charges to director for services rendered after deduction of tax at source--Disallowance on ground sum should have been treated as salary--Not permissible--Once commercial expediency accepted and tax deduction at source effected deduction to be allowed-- Deputy CIT v. Ray + Keshavan Design Associates P. Ltd. (Bangalore) . . . 259

S. 195 --Non-resident--Taxability in India--Deduction of tax at source--Fees for technical services--U. K. consultant to deliver fabric designs for cotton shirting to assessee--Consultant required to make available all documents and reports and to provide detailed quantity report in writing to assessee with specific or new designs developed by consultant--Design supplied by consultant becoming property of assessee--Payment is fees for technical service--Assessee liable to deduct tax at source-- Sintex Industries Ltd. v. Assistant Director of Income-tax (International Taxation) (Ahmedabad) . . . 182

 

VAT AND SERVICE TAX CASES (VST)

VOLUME 58 : PART 3 : ISSUE DATED 1-3-2013

 

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SUBJECT INDEX TO CASES REPORTED

 

 

HIGH COURTS

Additional grounds--See Service tax (Guj) P. 331

Agents--See Inter-State sale (Mad) P. 290

Appeal--Value added tax--Appeal to High Court--Only on substantial question of law--Penalty--Concealment of turnover--Concurrent finding of authorities that dealer deliberately omitted to record purchases in stock register with intention to evade tax--Finding of fact--No question of law arises--Appeal not maintainable--Bihar Value Added Tax Act (27 of 2005), ss. 32(1), 79(1).--Chirag Agency v. State of Bihar (Patna) P. 304

--See also Service tax (Guj) P. 331

Assessment--Value added tax--Change of law--Notice--Limitation--Assessments for period ending on or before March 31, 2008--Time prescribed for issuance of a notice under section 21(3) and for completing assessment under section 23(3A) not come to end when amendment brought by Ordinance 6 of 2011--Notice issued on January 17, 2012 for periods 2005-06 and 2006-07 under section 23--Within period of limitation--Assessment not time-barred both under amended and unamended provisions--Maharashtra Value Added Tax Act, 2002 (9 of 2005), ss. 21(3), 23(2), (3A).--Sahyadri Sahakari Sakhar Karkhana Ltd. v. State of Maharashtra (Bom) P. 323

--See also Penalty (Mad) P. 290

Change of law--See Assessment (Bom) P. 323

Circulars and clarifications--See Commissioner (Gauhati) P. 341

Commercial or industrial construction--See Service tax (Karn) P. 350

Commissioner--Clarification--Quasi-judicial adjudications--Reasoned order to be given--Assam Value Added Tax Act, 2003 (8 of 2005), s. 105.--Hindalco Industries Ltd. v. State of Assam (Gauhati) P. 341

--See also Service tax (Guj) P. 331

Construction of complex--See Service tax (Karn) P. 350

Construction of taxing statutes--Entries in Schedule--Classification--Item to be classified under residuary entry only if mandated by legislative intent and necessitated by textual context.--Hindalco Industries Ltd. v. State of Assam (Gauhati) P. 341

Deduction of tax at source--See Works contract (Gauhati) P. 308

Deferment of tax--See Exemption (Mad) P. 361

Discrimination--See Service tax (Karn) P. 350

Entries in Schedule--Value added tax--Aluminium rolled products such as sheets, plates and foils--Not distinct and separate items from aluminium--Taxable under entry pertaining to "metals such as aluminium, copper. . ." at four per cent during relevant period--Assam Value Added Tax Act, 2003 (8 of 2005), Sch. II, entry 26.--Hindalco Industries Ltd. v. State of Assam (Gauhati) P. 341

--See also Construction of taxing statutes (Gauhati) P. 341, Exemption (Mad) P. 368

Evasion of tax--See Penalty (P&H) P. 276

Exemption--Sales tax--Entries in Schedule--"Fresh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage"--Includes flavoured milk sold as beverage--Tamil Nadu General Sales Tax Act (1 of 1959), s. 17(3)--Notification G. O. P. No. 11(II(1)/CTRE/69/81) dated January 3, 1981.--State of Tamil Nadu v. Ganesh Corporation (Mad) P. 368

--Sales tax--Exemption given comparing increase of tax liability with average percentage in respect of other manufacturers in State in "relevant industry" during the year--"Relevant industry" for manufacturer of white cement--Refers only to other industries in State manufacturing white cement not manufacturers of portland cement and gray cement--Central Sales Tax Act (74 of 1956), s. 8(5)--Notification dated May 6, 1986.--Grasim Industries Ltd. v. CTO (Raj) P. 314

--Sales tax deferral--New industrial unit--Expansion/diversification--Writs under Constitution--Alternative remedy--Textile mill enjoying benefit under Interest-free Deferral Scheme from November 1, 1997 to October 31, 2006 found during inspection to have installed more spindles than what it had when eligibility certificate granted--Not reported addition and not paid tax on increased yarn produced/sold--Turnover declared for 2005-06 never reached in relevant three years--Amounts to breach of agreement with Department pursuant to eligibility certificate--Petition challenging notices and assessment orders demanding tax with penalty--Dismissed--Tamil Nadu General Sales Tax Act (1 of 1959), s. 17A.--Adiyaman Textiles Ltd. v. Commercial Tax Officer (Mad) P. 361

--See also Manufacture (Gauhati) P. 262

High Court--See Appeal (Patna) P. 304

Inter-State sale--Sales tax--Inter-State sale or local sale--Sale claimed to be to buyers in Andaman islands--Delivery to agents in Madras--No agreements with Andaman buyers providing for movement of goods to Andamans--Sale to be treated as local sale--Central Sales Tax Act (74 of 1956), s. 3(a).--Ajey and Sons Oils (Madras) Private Limited v. State of Tamil Nadu (Mad) P. 290

Legislative powers--See Service tax (Ker) 295, (Karn) 350

Limitation--See Assessment (Bom) P. 323

Manufacture--Value added tax--Activity of making computer stationery from paper rolls--Is manufacture--Not in negative list--Dealer entitled to benefit under Tax Remission Scheme--Assam Value Added Tax Act, 2003 (8 of 2005), ss. 2(30), 9(4)--Assam Industries (Sales Tax Concessions) Scheme, 1997--Assam Industries (Tax Remission) Scheme, 2005.--Data Plus Info Channel v. State of Assam (Gauhati) P. 262

New industrial unit--See Exemption (Mad) P. 361

Notice--See Assessment (Bom) P. 323

Parliament--See Service tax (Karn) P. 350

Penalty--Revision of assessment--No wilful non-disclosure of turnover--Penalty set aside--Turnover shown in accounts but difference between turnover assessed and turnover declared--Penalty levied in original assessment--Proper--Tamil Nadu General Sales Tax Act (1 of 1959), s. 16(2).--Ajey and Sons Oils (Madras) Private Limited v. State of Tamil Nadu (Mad) P. 290

--Value added tax--Evasion of tax--Goods in transit through State--Failure to produce transit slip--Finding that goods not dispatched immediately and found at Amritsar which was not route from Delhi to Jammu--No explanation--Penalty rightly levied--Punjab Value Added Tax Act (8 of 2005), s. 51(4), (7)(c).--Ramson's v. State of Punjab (P&H) P. 276

--See also Appeal (Patna) P. 304

Purchase tax--Value added tax--Manufacture of mustard oil--Mustard oil-cake emerging as by-product disposed of by way of stock transfer outside State--Tax leviable on purchase of mustard seeds referable to such oil-cake--Assam Value Added Tax Act, 2003 (8 of 2005), ss. 10, 12(iii).--Pawan Industries v. State of Assam (Gauhati) P. 281

Security agency service--See Service tax (Ker) P. 295

Service tax--Appeal--Additional grounds--Appellant raising additional grounds based on relevant facts on record and law--Commissioner (Appeals) not adjudicating on those grounds holding no reason made out for entertaining additional submissions--Order upheld and application for rectification of mistake reiterating same grounds also rejected by Appellate Tribunal--Not justified--No bar to raise such legal contentions--Orders set aside--Central Excise (Appeals) Rules, 2001, r. 5.--Utkarsh Corporate Services v. Commissioner of Central Excise and Service Tax (Guj) P. 331

--Security agency service--Valuation of "taxable service"--Writ petitions challenging statutory prescription providing for inclusion of expenses, salary paid to security guards and statutory payments like contributions to ESI and EPF in "gross amount" dismissed--Finance Act (32 of 1994), ss. 65(94), (105)(w), 67, 68.--Security Agencies Association v. Union of India (Ker) P. 295

--Taxable service--Parliament--Levy of tax on construction of new building or complex intended for sale, before, during or after construction for sum received before grant of completion certificate and providing preferential location or development of complex--Valid--Finance Act (32 of 1994), s. 65(105)(zzq), (zzzh), Expln. (zzzzu)--Constitution of India, arts. 14, 248 ; Sch. VII, List I, entry 97.--Confederation of Real Estate Developers' Association of India v. Union of India (Karn) P. 350

State Legislature--See Service tax (Karn) P. 350

Stock transfer--See Purchase tax (Gauhati) P. 281

Tribunal--See Service tax (Guj) P. 331

Valuation of taxable service--See Service tax (Ker) P. 295

Value added tax--See Appeal (Patna) P. 304, Assessment (Bom) P. 323, Entries in Schedule (Gauhati) P. 341, Manufacture (Gauhati) P. 262, Penalty (P&H) P. 276, Purchase tax (Gauhati) P. 281, Works contract (Gauhati) P. 308

Words and phrases--"Beverage", meaning of.--State of Tamil Nadu v. Ganesh Corporation (Mad) P. 368

--"Relevant industry", meaning of.--Grasim Industries Ltd. v. CTO (Raj) P. 314

Works contracts--Value added tax--Deduction of tax at source--Amendment providing for certificate of deduction at lower rate or no deduction only with reference to running bills--Valid--Directions for making expeditious assessments--Assam Value Added Tax Act, 2003 (8 of 2005), s. 47--Assam Value Added Tax Rules, 2005, r. 28.--Gammon India Ltd. v. State of Assam (Gauhati) P. 308

Writs under Constitution--See Exemption (Mad) P. 361

 

 

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

Appeal--See Service tax (CESTAT--Chennai) P. 258

Refund--See Service tax (CESTAT--Chennai) P. 258

Service tax--Appeal--Commissioner (Appeals) holding that appellant not required to pay service tax--Claim of refund of amount paid as tax under protest--Adjudicating authority sanctioning claim, but retaining certain sum treating amount of refund as cum-service tax--Order confirmed by Commissioner (Appeals)--Appeal thereagainst before Tribunal--Maintainable before single member bench as no issue of valuation or classification involved--Finance Act (32 of 1994).--Alstom Projects India Limited v. Commissioner of Customs, Central Excise and Service Tax (CESTAT--Chennai) P. 258

--Refund--Assessee rendering service to foreign clients for commission in convertible foreign exchange--Commissioner (Appeals) holding that appellant not required to pay service tax--Claim of refund of amount paid as tax under protest--Invoice raised by assessee showing no tax collected from foreign clients--Retention of certain sum treating amount of refund as cum-service tax--Not justified--Finance Act (32 of 1994).--Alstom Projects India Limited v. Commissioner of Customs, Central Excise and Service Tax (CESTAT--Chennai) P. 258

Tribunal--See Service tax (CESTAT--Chennai) P. 258