When assessee had made pre-deposit, department couldn't make coercive recovery of balance tax dues

Service Tax : Where assessee has made pre-deposit as directed by Commissioner (Appeals), department cannot make coercive recovery of balance demand

Once revenue shows that non-notified goods are smuggled burden shifts on to assessee to prove to con

Excise & Customs : In cases to which section 123 of Customs Act is not attracted, initial burden of proving that goods are smuggled goods is on Department; but, in discharge of that burden, once department adduces evidence, section 106 of Indian Evidence Act is attracted and burden shifts back to assessee/importer

Commission paid to affiliate on import of furnace oil was illegal as it was purchased subsequently i

IT : Where purchases made by assessee from sister concern of furnace oil, its storage and consequent sale were in complete breach of Solvent, Raffinate & Slop [Acquisition, Safe, Storage & Prevention of Use in Automobiles] Order, 2000, payment made by assessee to sister concern could not be allowed under section 37(1)

Issue of invocation of extended period' is a question of fact; HC affirms Tribunal's remand order on

Service Tax : Since issue of invocation of extended period of limitation is a pure question of fact, hence, Tribunal order remanding proceedings in respect of invocation of extended period of limitation, was confirmed

No estoppel against assessee in tax matters; assessee can seek refund of already admitted tax

Service Tax : Fact that assessee had made some payments and also made promise to make further payments cannot be used against assessee, as there is no estoppel against assessee in tax matters; hence, assessee may seek refund of already admitted/paid service tax

Govt. empowers CAs/CMAs nominated as special auditors, to conduct ST audits

ST LAWS : Service Tax (Third Amendment) Rules, 2014 - Amendment in rule 5A

SLP granted against HC’s order holding that dearness relief received by retired judge was profit in

IT: Supreme Court granted SLP against High Court order where it was held that dearness relief received by a retired judge is profit in lieu of salary under section 17(3)(ii)

Assessee wasn't dependent agent of NR as it didn't have authority to conclude contract and product l

IT/ILT : Where Assessing Officer included reimbursement of expenses for computing commission income but did not examine relevant agreement between parties matter should be remanded back

White Label ATMs can accept international credit or debit cards and allow facility of currency conve

BANKING : Guidelines on White Label ATMs (WLAs) in India

Non-filing of ARE-1 is procedural compliance; rebate claim is available if export of goods is establ

Excise & Customs : If there are other proofs of export of goods (e.g., shipping bill, rotation number, sailing date, etc.), then, rebate claim must be allowed and insistence on procedural compliance of filing of original or duplicate ARE1 is uncalled for.

Appeal against recovery certificate of SEBI had become infructuous on receipts from appellant's depo

SEBI : Appeal filed by appellant against recovery certificate issued by SEBI based on final fee liability statement was devoid of merits and had become infructuous on SEBI receiving payments from deposits of appellant lying with NSE

Bona-fide belief regarding non-taxability of service was a valid cause for non-payment of ST; penalt

Service Tax : Where assessee was under bona fide impression that service was not liable to service tax, same constitutes a 'reasonable cause' for failure to pay service tax and, therefore, penalties are required to be waived under section 80

No addition alleging unexplained investment in Car as revenue hadn’t established that assessee had p

IT: Whether amount of total income and agricultural income declared by assessee was sufficient enough to explain sources for Rs.50,000, there was no justification in confirming addition of said amount towards purchase of property

SC: Retracted statement doesn't determine culpability of appellant under FERA without independent ev

FEMA: In absence of independent evidence of corroborative nature, retracted statement of appellant could not constitute exclusive basis to determine culpability of appellant under section 9 of FERA

Supari containing betal nuts, Cardamon and Clove is Scented Supari; liable to tax at 14% under UP VA

CST & VAT : UP VAT : Where on each pouch of supari seized from a vehicle contents were mentioned as Pooja Sugandhit Supari and ingredients were mentioned as Betel nut, Cardamom, Clove, Contains added flavour, supari was Scented supari liable to tax under U.P. VAT Act as unclassified item

Settlement application had to be verified first by Joint Commissioner before determining sum payable

CST & VAT : Tamil Nadu Sales Tax - Where assessee submitted applications under section 5(1) of Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 for settlement, first of all application should be verified by Joint Commissioner and only thereafter determination of amount payable by assessee could be arrived at