Allied Tax Laws

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Allied Tax Laws
Subject	Held	Month/Year
Whether CENVAT credit can be utilized for payment of service tax on Goods Transport Agency Service by recipient?	Yes	Feb06/48
When records indicate no collection of service tax separately, whether benefit of CUM-Tax value is grantable ?	Yes	Feb08/47
Whether Yoga Shibir conducted by a charitable trust would be liable to be taxed under Event Management service where no service of commercial activity brought on record?	No	Feb08/46
Whether technical testing and analysis undertaken of electricity meters by a unit set up by Government would be liable to service tax under technical testing and analysis service?	No in a stay matter	Feb08/45
Whether transport under a contract where amounts are received for each trip based on distance is covered under Rent-a-Cab service for the relevant period?	No	Feb08/44
Whether abatement for materials consumed in the photography service is to be allowed and only the service portion is to be taxed?	Yes	Feb08/43
Whether intrigated circuits (software for imported franking machine) should be classified as under Tariff heading 8542.50 being intrigated circuits or chapter heading 8470.90 being franking machine and parts thereof	Intrigated circuits 8542.50	Jan08/42
Bill of entry triplicate copy is misplaced. Complaint lodged with Police and Custom Authorities. Credit taken on photocopy of bill of entry certified by Bankers and Notary Public whether permissible.	Yes	Jan08/41
Whether loading charges paid by the buyer at the supplier's place will form part of the assessable value of goods ?	Yes	Jan08/40
Whether CENVAT credit can be allowed on the basis of photocopy of extra copy of Invoices ?	No	Jan08/39
When a service is rendered free and the revenue is unable to show evidence of reimbursement in some other guise whether tax is leviable ?	No	Jan08/38
When the main service undertaken is exempt under that respective chapter head, can the incidental and ancillary service be taxed under any other head?	No	Jan08/37
When the owners of license to manufacture drugs gets them manufactured through job worker without hiring his factory, on piece basis and owner of licence checks quality by drawing out samples. Whether loan licensor can be termed as manufacturer as per sec 2(F) of Central Excise Act.	No	Dec07/36
Whether refund available to the assessee can be appropriated towards another liability of pre deposit under section 35F in another appeal relating to another demand ?	No	Dec07/35
Whether credit can be denied to the assessee on account of lapse of time, when the assessee has won the appeal before CIT Appeal for grant of credit and the department has not granted the consequential relief ?	No	Dec07/34
Whether activity of marketing and distribution of sim card, purchased from the principal who has already paid tax on the full value, is liable to service tax?	No	Dec07/33
Whether the burden of proof is on the department to prove that a non-notified item u/s 123 of Customs Act is a smuggled item?	Yes	Nov07/32
Whether Cenvat Credit is allowable on the Supplementary Invoices raised and duty paid	Yes	Nov07/31
Whether retainer fees is liable to Service Tax	No.	Nov07/30
Whether civil and Plumbing work carried out by an Interior Decorator would be considered as taxable service under Interior Decorator head.	No in a Stay matter	Nov07/29
What is the taxable event in case of Hire Purchase contracts liable to tax under Banking and Financial Services? What rate of tax will be applicable when there is increase in the rate of tax?	(i) Taxable event when contract entered in to (ii) Rate will be the rate prevailing at the time of entering in to the contract	Nov07/28
Whether sales tax is leviable or service tax is chargeable on sale of SIM cards ?	Sales Tax	Oct07/27
Whether offshore services provided will be taxable under reverse charge mechanism prior to 18-4-2006 19 Introduction sec. 66A)	No.	Oct07/26
Whether maintaining on executive tongue and snack bar at transit areas of airport is Airport service?	No, in a stay matter M/s Oberoi Flight Services were the licensee to manage the executive lounge and snack bar counter at transit area in Terminal 2 of Delhi Airport for providing the following facilities: Newspapers and Magazines/ Journals Colour TV and VCR along with Cassettes/Cable TV etc. Tea/Coffee/Drinks/Snacks etc. Liquor (MFL/Imported). Cigarette in separate Smoking Zone. Computer with Internet facility. Communication facility including STD/ISD/Fax – Video Conferencing etc.	Oct07/25
On blast furnace gas (exempted from Excise duty) emerging in the process of manufac-turing of Sponge Iron from iron ore whether assessee liable to maintain separate record of common inputs used in manufacture of dutiable and exempted products	No.	Oct07/24
Whether Service Tax payable on the service of erectioning and commissioning of elevators/lifts?	No in a stay matter	Sept07/23
Whether for the purpose of valuation of service of clearing and forwarding agent amount received for other element like godown rent and salary paid to clerk would be included.	No.	Sept07/22
Whether reimbursable expenses incurred by a consulting engineers while rendering a service liable to payment of Service Tax.	Prima facie not liable in stay matter	Sept07/21
Whether services of cleaning and gardening liable to Service Tax	No	Sept07/20
Whether service tax is payable by courier agency on international consignment during the period 15-3-2005 to 15-6-2005 whether exemption is available under the Export of Services Rules, 2005?	Exemption available	Sept07/19
Whether Works Contract Tax is payable for own construction of resi-dential houses and flats and sale thereof following decision of K. Raheja Development Corporation vs. State of Karnataka	No	Sept07/18
When the appellant dealer fails to realize the sale proceeds of exports made within the stipulated time and thereafter whether the duty draw- back granted vide that export can be claimed back by the revenue	Yes	July07/17
Whether rebate can be claimed both on duty paid on excisable goods and on material used in processing of such goods, under rule 18 of the Central Excise Rules, 2002	No.	July07/16
Whether a civil contractor engaged in the manufacture of curtain walls and other structural works is liable to excise duty.	No.	June07/15
Whether hydraulic fluids used in hydraulic press which is intern used in production of finished goods eligible for MODVAT Credit for capital goods.	Yes	June07/14
Whether CENVAT Credit of Service Tax on input credit can be claimed on (i) Outward transportation of Final product from place of removal. (ii) Custom house agent, shipping agent. (iii) Port service used for export of finished goods.	No, in a stay matter	June07/13
Whether assurance of the appellant dealer to pay duty can be a basis for sustaining time bared demand.	No.	June07/12
Whether input service in terms rate 2(I) if CENVAT Credit Rules, 2004 covers outward transportation up to the place of customer premises	No.	June07/11
Whether an agreement for transfer of exclusive licence [Technical Information] and assistance for manufacture and sale of CNC internal grinding machine of Polar model amount to consultancy taxable under the service head of consulting engineering.	No.	June07/10
Whether transport of employees from different places to a common destination like place of work and back on daily basic amount to planning, scheduling, organizing and arranging of tours taxable under the category of tour operator.	No, in a stay matter	June07/9
Duplicating and recording of CDs on behalf of music companies from stamper made from master known as DAT supplied by music companies, method of valuation as prescribed by board circular to be taken ?	Yes	May07/8
Excise Law	No	May07/7
Customs Law	No	May07/6
Whether minimum penalty for delay in payment can be imposed of an amount less than Rs. 100/- per day?	No	Apr07/5
Whether service tax leviable on foreign exchange paid to consultants based abroad during the periods 1998-99 to 2001-02?	No, up to 16-8-2002	Apr07/4
Contravention of section 46 – Whether Credit Notes issued by the appellant to its vendees is sufficient evidence to prove that the tax amounts in question are actually refunded to them.	No	Apr07/3
The appellant head office in Nagpur – Appellant purchased a Maruti car from Nagpur for use at its Raipur (M.P) office. Vehicle registered in Raipur. Whether the appellant is liable to pay Entry Tax under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987?	No	Apr07/2
Penalty under section 36(2)(c) of the Bombay Sales Tax Act, 1959 - on the Ad hoc payment of tax	No	Apr07/1
When raw materials like plates, angles and channels are subjected to punching, revetting welding etc. resulting in dry dock roof structure, gantry beam rail and foundations for dock fittings and fixtures, it should be regarded as immovable structure not leviable to excise duty	Yes.	March07/49
Whether CBEC is entitled to authorize any Commissioner other than the one adjudicating to file an appeal.	No.	March07/48
Whether delay can be condoned of 292 days in filing appeal, on a bona fide belief that relief can be claimed from lower authorities following the judgment of the Supreme Court. Delay not on account of inaction or negligence on the part of the appellant ?	Yes	March07/47
Should the Govern-ment under-taking be considered under a different footing for the purpose of putting them to terms in stay application, as burden of deposit has to be shared by Government of India?	Yes	March07/46
Whether interest & penalty is leviable when the tax on capital goods cleared during the month on a particular date is paid on 5th of following month with normal excise duty?	No.	Feb07/43
An agreement which provides rates of repair of transformers & also provides guarantee for transformers repaired. Whether exigible to service tax?	No.	Feb07/42
Whether Cenvat credit is available on the documents which mention plant II and III but is corrected by assessee as plants I and II, the material being used in the manufacture of final product in the factory?	Yes.	Feb07/41
Whether seizure of goods for non-entry of goods in statutory record for a month, by itself, is sufficient to establish intention to remove goods clandestinely?	No.	Feb07/40
Whether refund eligible to an assessee dealer can be appropriated towards appellant’s another liability of pre-deposit u/s 35F of Central Excise Act in an appeal relating to another demand u/s 11B	No.	Feb07/39
Whether the process losses in respect of liquid gas transferred from tankers to cylinders would result in denial of credit to such quantity of storages ?	No.	Feb07/38
When finished goods are moved to store room but are in open unpacked condition and not recorded in RG-I can it presumed that the intention is to remove the goods clandestinely?	No.	Jan07/39
Can the Cenvat credit be denied to the purchaser assessee on assembled crane, because crane was dismantled and removed as scrap on payment of duty by seller?	No.	Jan07/38
When there is usage and accounting of large number of inputs and there is excess in some and shortage in other can the duty be levied and collected on shortages ignoring excesses in the absence of any mala fide intention or clandestine removal.	No.	Jan07/37
When can the transaction value method of valuation as per sec. 14(1) of Customs Act be discarded? When the valuation of the goods imported differ substantially with that of the department any equitable method can be used to arrive at value for charging Custom duty?	Yes	Dec06/36
Whether Cenvat credit can be availed on medicines sold under "house mark" and not brand name especially when in medicines they are sold under product names described in pharmacopoeia and not under patent or proprietary medicaments?	No.	Dec06/35
Can an additional ground on an issue of fact not specifically pleaded in the lower court be taken up at a higher court?	No.	Dec06/34
Whether Cenvat credit is available on inputs which are used outside factory premises but near the factory premises?	Yes.	Dec06/33
Whether valuation under Central Excise of Bulk sale of ice cream to hotels/restaurants, not intended for retail should be done as per sec. 4A on MRP basis?	No	Nov06/32
Whether separate records need to be maintained of goods returned and reworking etc. done on them as inputs before they are resold again?	No	Nov06/31
Whether the principal who gives job work, is liable to pay duty on scrap/waste generated at the job worker's place, disposed of by job worker and not returned to principal?	No	Nov06/30
Whether TR-6 challan is sufficient for grant of cenvat credit? Can they be termed as sufficient documents for grant of credit as duty paid documents?	Yes	Nov06/29
(a) Whether clear-ance of other unit can be clubbed with appellant dealer without show cause notice being issued to other unit? (b) Whether demand can be said to be barred by limitation, in view of the fact that department had visited the factory and hence knew the type of product manufactured?	No No	Oct06/28
(a) Whether cenvat credit is allowable on block steel tubes utilized for pipeline connecting factory premises to the river situated 12 kms from factory premises as per rule 57Q Central Excise Rules and 2(a) of the cenvat Credit Rules 2004 (b) When credit available by the company is reversed on its own, on account of wrong availment, whether penalty for wrong availment can be levied?	Yes No	Oct06/27
Whether Inverter, storage battery, used only as extra stand by device in case of failure of electricity and control transformers, used to set-up or step-down voltage can be termed as Input eligible for Cenvat credit?	No	Oct06/26
Whether Cenvat Credit can be claimed on goods returned, under the cover of duplicate copy of invoice-in-original as per rule 16 of Central Excise Rules, 2002.	Yes.	Sept06/25
What is the effect on valuation after introduction of "tran-saction value" in Sec. 4? On whom is the burden of proof as to incorrect valuation lies? Whether addi-tional consideration flowing from statutory authorities like duty drawback from DGFT can be part of the price for valuation u/s 4?	Read On	Sept06/24
Whether a case being covered by the decision of HC or SC is a ground for allowing early hearing application ?	No.	Sept06/23
Whether Tribunal can reject adjournment application on the basis that previously many adjournments have been taken and not going in to the specific reason of adjournment sought ?	No.	Sept06/22
(i) Whether Cross examination in quasi-judicial proceedings is essential in all situations?	No.	Aug06/21
Whether transfers of know-how vide an agreement, which was in the nature of a license agreement, can be treated as a service rendered as a Consulting Engineer?	No.	Aug06/20
Whether “Other Expenses” recovered from group company for services rendered towards publicity, freight, travelling, power and fuel, rent and miscellaneous expenses are chargeable under Management Consultancy Services?	No.	Aug06/19
Whether recipient of service is liable to service tax prior to the amendment of Rule 2(1)(b) of the Service Tax Rules, 1994.	No.	Aug06/18
Whether remission of duty of Central excise is allowable under Rule 49(1) of Central Excise Rules and Rule 21 of Central Excise Rule, 2002 in the event of fire in the premises of the company?	Yes.	Aug06/17
Whether selling space / canvassing for advertisement and passing on advertisement received from advertiser to publisher on commission basis is covered under Advertising Agency?	No	July06/16
What would be the position on levy of service tax on the service of transfer of money provided by “Angadia”?		July06/15
Whether Credit (Modvat / Cenvat) was allowable on inputs received before six months from date of duty paying documents?	No.	July06/14
Whether credit is allowable on bottles used for packing aerated water?	Yes	July06/13
Whether cost of transportation from appellant’s place to appellants place of supply, charged from buyers on equalized basis and rental charges for bottles in which beverages were supplied are include able in the assessable value for the purpose of sec. 4?		July06/12
Whether supply of furniture, fixture, lights and light fittings are covered under the definition of “Pandal or Shamiana contractor” when the same is provided without providing/supplying/ erecting a Pandal or Shamiana?	Yes	July06/11
Whether delay condonation can be done without supporting affidavit being attested and dated	No	May06/10
Whether department can take inconsistent stand, one at the time of show cause notice and other before the Tribunal	No.	May06/9
Whether technical collaboration Agree-ment between the parties in terms of the Agreement amounts to providing consulting engineering service or exchange of intangible property	Transfer of Intellectual property	May06/8
Delay in filing returns and in depositing service tax due to loss of shares involving huge amount in transit and crash of Hard disk. Entire Service tax paid before passing of adjudication order. Whether Penalty sustainable	Penalty Reduced.	May06/7
Whether rectification of mistakes can be done on the ground that all the grounds of appeal raised before the Tribunal were not discussed in the order.	No.	Apr06/6
Whether credit can be denied for clerical errors? Whether the assessee can be saddled with liability for failure to produce freight and octroi vouchers when the payment responsibility is that of the buyer? When the supplier’s invoices received for inputs mention incorrect thickness or do not mention thickness of plates and sheets used can the credit on those inputs be denied?	No.	Apr06/5
Whether Modvat Credit can be taken on machine bought and dismantled to know its various parts and components and with the knowledge assessee manufactured new machines in their factory?	No.	Apr06/4
Whether credit can be allowed to UPS and air-conditioners which are installed in the administrative block of appellant factory which are used for operations relating to design and production?	Yes.	Apr06/3
What is sufficient evidence for clandes-tine manufacture and removal? Mathema-tical precision not required, establishment of link between supplier, manufacture and sale of unaccounted goods along with monetary proof is overwhelming evidence	Matter remanded	Apr06/2
Whether entries in private register and entries in dispatch register without mention of Invoice number and vehicle number are sufficient evidence to prove clandestine removal?	No.	Apr06/1