Service provider couldn't raise plea of financial hardship if it failed to deposit service tax in Go

Service Tax: Where assessee has already collected Service tax from its client, then, at time of payment of same to Government, assessee cannot raise argument of non-taxability or financial hardship or ignorance in paying such 'collected taxes' to Government

General provisions of the Act couldn't be applied once TP provisions applied to an international tra

IT/ILT : Once a transaction is undisputedly subject matter of Chapter X of Act, then other general provisions of Act cannot be applied simultaneously

Time-limit to file refund claim won't apply on refund of service-tax which was deposited mistakenly

Service Tax : Double payment of service tax is a mere deposit and does not amount to payment of 'tax'; hence, time-limit of section 11B and principle of unjust enrichment would not apply to refund thereof

Cases of earlier years couldn't be kept pending for purpose of consolidation with cases having simil

IT: Cases of earlier years couldn't be kept pending for purpose of consolidation with cases having similar issues

HC can transfer suit for infringement of Trademark to other convenient place of jurisdiction

Trade Marks Act: If court where suit is instituted, in spite of having territorial jurisdiction finds that suit can be tried more conveniently at other place which also has territorial jurisdiction, appropriate High Court is entitled to transfer suit to other convenient place

CESTAT and HC couldn't admit an appeal where it was filed before CCE(A) beyond condonable period

Service Tax : Appellate authorities and High Court have no power to admit an appeal where it is filed beyond condonable period of Commissioner (Appeals)

Details given to police about lavish wedding of daughter couldn't be used by AO to reopen a case

IT : A statement recorded by Police Officer under section 161 of Code of Criminal Procedure, 1973, is neither given 'on oath' nor it is tested by cross examination and, therefore, such a statement cannot be treated as substantive evidence to reopen assessment proceedings

Royalty paid to director for using technology devised by him is deductible

IT : Royalty paid by assessee-company to its director in his individual capacity for using technology devised by said director, would be deductible under section 37(1)

Service tax paid by exporters on terminal handling charges is eligible for refund

Service Tax: An exporter of goods is eligible for refund under Notification 41/2012-ST in respect of service tax paid on terminal handling charges, inland haulage service and other documentation charges for export goods.

No disallowance if cash exceeding 20,000 is directly deposited in bank account of supplier

IT: No disallowance if cash exceeding 20,000 is directly deposited in bank account of supplier

HC dismissed winding up plea against respondent-co. as arbitral award had already been passed in fav

CL : Where arbitration award had already been passed in favour of respondent-company, winding up petition filed by petitioner to pay bona fide disputed debt was to be dismissed

SC denied to entertain revenue's appeal due to lower tax effect

IT: In view of fact that Department had not filed appeal even before High Court in a similar case, Revenue's appeal before Supreme Court in instant case had to be dismissed as issue involved low tax effect; however, question of law was left open

HC allows credit of outward transportation up to buyer's premises for destination based sales

Cenvat Credit : Where sales invoice showed that prices were inclusive of freight up to buyer's premises and sales was made on FOR destination basis, place of removal would be buyer's premises and, therefore, outward transportation services up to buyer's premises would be eligible for input service credit

Final order isn't sustainable if passed after one month of DRP's directions

IT/ILT : Where DRP gave directions on 24-9-2014 to Assessing Officer to pass order and such directions were received by concerned Assessing Officer on 28-10-2014, but assessment order was passed on 30-1-2015, beyond period of limitation as prescribed under section 144C, it was not sustainable

Cash purchases disallowed as assessee failed to prove that purchases were made via agents located in

IT : Where assessee made cash payments in excess of Rs. 20,000 for purchase of crackers, in absence of even names of agencies or agents or retailers living in villages to whom said payments were made on a day-to-day basis, impugned disallowance made by authorities below under section 40A(3) was to be confirmed

ALP of services couldn't be taken as 'Nil' by assuming that assessee wasn't benefited from services

IT/ILT : Where assessee-company received support services from AE in terms of marketing services, operations and logistics services etc. on basis of which it managed to reduce its raw material cost and achieve higher sales, TPO could not determine ALP of said services at nil taking a view that services so rendered had not resulted in any benefit to assessee

"Aquachem" used for purification of water to manufacture cement is eligible for input credit

Cenvat Credit : "Aquachem" used for purifying water used in manufacture of cement is eligible for input credit and parts/accessories used in construction/manufacture of 'plant and machinery' are eligible for capital goods credit

No withdrawal of sec. 54 relief if new house was transferred to daughter within 3 years

IT: Where assessee had sold his residential property in April, 2010 and invested sale proceeds in August, 2010 in another residential property and in November, 2010 he had settled new property to his daughter out of love and affection, settlement of property was a gift falling under section 47(iii) and assessee was entitled to exemption under section 54 in respect of capital gains arising on sale of property

Dept. can't issue second notice on same ground for different period where first notice was dropped o

Excise & Customs : Where all relevant facts were within knowledge/notice of Department while issuing first notice and said notice was even dropped on merits, department cannot issue second notice invoking extended period alleging mis-statement/mis-declaration on part of assessee

No TP adjustment in respect of AMP exp. if transaction with AE doesn't fall in ambit of 'internation

IT/ILT : Where existence of an international transaction involving AMP expense with an ascertainable price is unable to be shown to exist, even if such price is nil, Chapter X provisions cannot be invoked to undertake a TP adjustment exercise