Leaf No : 38
Month : May
Year : 2013
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Greetings from Team SA !

 Mumbai Indians wins the 6th edition of the Indian Puppet League, nay, Indian Premier League !!!

 India's per capita income is marginally up to Rs 39168 per annum.

 TRAI has issued Tariff Orders prescribing standard tariff package for Set Top Boxes and consumer premise equipments for DTH services.

 Outgoing call rate per minute is down to 47 paisa.

 TRAI notifies new rules to curb unsolicited calls.

 MoF to launch Inflation Index Bonds soon.

 Justice Kalyan Jyoti Sengupta of Uttarakhand HC appointed as the Chief Justice of AP High Court.

 Inter ministerial committee proposing revised guidelines for solar projects under JNNSM.

 Cabinet approves amendments in the Parliament (Prevention of Disqualification) Act, 1959 by introducing Parliament (Prevention of Disqualification) Amendment Bill,2013.

 The Union Cabinet has given its approval to the proposals for fixation of Nutrient Based Subsidy (NBS) rates for Phosphatic and Potassic (P&K) fertilizers for the year 2013-14. From 01.04.13.

 EPFO to redefine the expression compensation (salary), which may include various allowances, for the PF purposes.

sa corner

"Evidence is weighed and not numbered "

The proprietor of a firm who was engaged in the export of stationery items, was detained and the foreign currency in his possession had been seized under the reasonable belief that it was attributable to the sale proceeds of smuggled goods. Statements were recorded under Section 108 of the Customs Act, 1962 which was subsequently retracted. The adjudicating authority, based on the statements recorded, had confirmed and upheld the confiscation of foreign currency seized from the proprietor. The CESTAT based on the appeal filed by the firm has categorically held that, when the statements have been retracted, the value of the evidence is reduced and the conclusions cannot be solely based on such evidence and needs to be corroborated by other evidence. Accordingly the order of confiscation of the foreign currency was held to be not sustainable.




 Charitable trust will not lose exemption under the IT Act by passing on a sum of money to another charitable trust for utilization in charitable activities... Hamdarad Labortories India vs Director General of IT – 2013 TIOL 341 HC DEL IT.

 Question as to whether Section 32A of NDPS Act is violative of Articles 14 and 21 and 72 and 160 of the Constitution of India has been referred to the Larger bench... Krishnan & ORS vs State of Haryana – 2013 TIOL 29 SC NDPS.

 DTH service not subject to tax under MP Entertainment Tax Act... Tata Sky Ltd vs State of MP - 2013 30 STR 337 SC.


 Alpha - Numeric codes for Commissionerates.

 Location codes for Customs formations.

 Post budget changes in customs and excise duty rates explained.

 Clarification regarding voluntary disclosure scheme.

 Clarification regarding classification of sterilized dialyser.

 Clarification regarding the classification of Tablet computers.

 Clarification regarding exemption to oil exploration sector.

 Clarification regarding the trans-shipment of goods from gate way port to CFS.

circulars notifications

 More agencies authorized to issue Certificate of Origin.

 New pre-shipment agencies notified.

 Sodium Dithionate no longer a permissible input under SION.

 SION for export of Amyl Salicylate and Verdyl Propionate notified.

 Minimum price for import of arecanut enhanced.

 Deemed export benefits not available for supplies to non-mega power projects.

 Liberalized conditions for Sale of imported firearms by shooters.

 ANF3F for claiming benefit of Incremental Export Incentivisation Scheme is being notified.

 Online application and issue of registration for export of various commodities from july 2013.

 EPCH to be nodal agency for issuing certificate regarding legal procurement of wood for handicrafts.

vat spot

 In respect of lease rentals collected on transfer of right to use motor vehicles, VAT is payable on monthly basis as and when the rent is paid and not on the entire lease amount finalized at the time of delivery of vehicle... GE Capital Transportation Financial Service Ltd vs State of Haryana – 2013 VIL 34 P&H.

 On effecting zero rate sale, assessee is entitled for refund of exact amount of input tax paid without any deduction or adjustment by the Department... Summer India Textile Mills (P) Ltd vs CCE – 2013 14 19 TNCTJ 12.

 Enforcement wing officials are not having power to collect cheque towards tax dues at the time of inspection... Sri Balaji Auto Spares vs Asst.Commr - 2013 69 VST 191 Mad.

 Benefit of penultimate export sale is available even if exporter is raising bill on the foreign buyer prior to the date of procurement of goods from supplier in India... I.E.Impex (P) Ltd vs STO - 2013 60 VST 195 WBTT.

 When garments are exported with hanger, hanger becomes integral part of export item and hence eligible for input credit... Bonie Apparels (P) Ltd vs STO - 2013 60 VST 206 WBTT.

 No entry tax on purchase of plant and machinery for expansion of unit... Surya Roshni Ltd vs State of MP - 013 60 VST 250 MP.

 Input tax credit not to be denied to buyer for reason that seller has not paid the same to the Government... Sri Vinayaka Agencies vs Asst.Commr - 2013 60 VST 283 Mad.

 Jobworker cannot claim refund of tax paid on consumables if the same is recovered from the principal... Jay Enterprises vs Addnl Commr - 2013 60 VST 313 Kar.


 ‘Liril Active shower gel’ is classifiable as ‘soap’ and not as 'cosmetics'... CCE vs Hindustan Lever Ltd - 2013 TIOL 27 SC CX LB.

 Amounts collected by builder as ‘contingent liability’ and deposited in bank account in view of ambiguity in payment of service tax cannot be treated as ‘amount collected as service tax’... Neel Sidhi Enterprises vs CST - 2013 TIOL 631 SC.

 A certificate or degree having approval of some kind in law is outside the purview of service tax under ‘Commercial Training or Coaching Center service’... Indian Institute of Aircraft Engineering vs Union of India - 2013 TIOL 430 HC DEL ST.

 Recovery under Sec 87(b)(iii) can be made only after proceedings under Sec 73 is concluded by an order determining the amount due and payable by assessee... GDP Infratech Development Ltd vs Union of India - 2013 TIOL 399 HC KAR ST.

 Benefit of judgment by Supreme court deciding constitutional validity of a service applicable to assessees who are not parties to the case... K.M. Building Tenant Association vs Kuthuparamba Municipality - 2013 30 STR 237 Ker.

 Submission of ARE 1 is only a procedural requirement for grant of rebate... UM Cables Ltd vs Union of India - 2013 TIOL 386 HC MUM CX.

 Area based Exemption from payment of excise duty shall not be deemed to include exemption from payment of cess and NCCD introduced subsequent to area based exemption notification... Unicorn Industries vs Union of India - 2013 TIOL 438 HC SIKKIM CX.

 An adjudication order served on assessee subsequent to date of filing application before settlement commission is not maintainable... Vishnu Steels vs Union of India - 2013 TIOL 339 HC MUM CX.

 Collection of exorbitant amount from buyer towards transit insurance to be inferred as additional consideration towards transaction value... JCT Ltd vs CCE - 2013 291 ELT 115 (Tri-Del).

 Possession of goods with the manufacturer is not a condition for availing credit of 50% in the second year on components falling under definition of Capital goods... Owens Coring India (P) Ltd vs CCE – 2013 TIOL 754 CESTAT MUM.

 Licence fee and royalty paid by importer to the licensor is includible in the value of the goods purchased from the replicator... Commr of Customs vs Excel Productions Audio Visuals Private Ltd – 2013 TIOL 647 CESTAT MUM.

 Services of a Commission agent are not covered within the definition of ‘input service’ and is hence not eligible for credit... CCE vs Asthik Dyestuff Private Ltd – 2013 TIOL 680 CESTAT AHM.

 Receipt on account of infrastructural support to group companies and share of expenses from group companies not taxable under BSS... JM Financial Services Private Ltd vs CST – 2013 TIOL 757 CESTAT MUM.

 Assessee does not cease to be an ‘outdoor caterer', merely because the service has been provided at the premises provided by the service recipient... L&T Grahasahakari Sansthan Maryadit vs CST – 2013 TIOL 711 CESTAT MUM.

before parting...


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