Leaf No: 54 Month : September Year : 2014

Greetings from Team SA!

 Justice Mr. H.L. Dattu sworn in as the 42nd Chief Justice of India.

 J&K floods declared a ‘National Disaster’.

 ISRO successfully puts Indian Mars Orbiter in the Mars orbit.

 PM Mr. Narendra Modi delivers his maiden speech in the UNGA.

 Tamil Nadu Chief Minister Ms. J.Jayalalitha sentenced to a four year jail term alongwith a 100 crore penalty in a disproportionate assets case.

 Global wildlife population has come down by half since 1970 - WWF.

 Lord Hanumanji gets Aadhaar card.

 Exports growth declines to 2.53 per cent in August.

 CBDT extends due date for filing of return to November 30, 2014. No extension to Cos/Firms not liable to tax audit.

 RBI suggests norms for reforming Public Sector Banks.

 Apex Court cancels allocation of 214 coal blocks.

 Supreme Court strikes down The National Tax Tribunals Act as unconstitutional.

 Sale of goods by a brand name holder of such goods supplied by manufacturer is a deemed first sale and is liable to tax - Cryptom Confectioners Pvt Ltd., v State of Kerala 2014 73 VST 498 (SC).

 Prohibition under Notification on refund of excess tax already paid is applicable even where no tax at higher rate collected by the dealer from the buyer - Yesyem Arecanut Co.And Others v State of Kerala & Ors - 2014 73 VST 502 (SC).

 Goods in transit through State: Seizure for want of transit declaration form is not valid. Failure only attracts presumption of sale inside State - Prakash Transport Corporation v Commissioner of Commercial Tax, Lucknow - 2014 73 VST 308 (All).

 Penalty not imposable on the basis of provisional assessment - Assistant Commercial Tax Officer, Ward-I, Ajmer v Jain Hardware & Mill Stores - 2014 73 VST 431 (Raj).

 Penalty without issuing notice containing details as contemplated under Circular held invalid - Nagappa Auto v Assistant Commissioner (CT) (Main), Aminjikarai Assessment Circle, Chennai - 2014 73 VST 459 (Mad).

 Definition of sale includes an agreement for carrying out construction of immovable property or commissioning of any immovable property. Sale of immovable property after construction not liable - Iravanshi Builders and Developers v Commissioner, Commercial Taxes, Uttrakhand - 2014 74 VST 93 (Uttrara).

 Amendment restricting concession to cases where Form C or D produced not to affect the exemption on interstate sales to non-registered dealers or to other Governments - Telco Construction Equipment Co., Ltd., v State of Karnataka & Ors - 2014 73 VST 445 (Karn).

 Clarifications issued regarding amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014.

 Guidelines regarding Structure, Administrative set up and Functions of Audit Commissionerates.

 Passengers Facilitation at International Airports.

 Clarification regarding Joint Ventures and levy of service tax.

 Exemption to goods imported by authorised works centers of the Airborne Early Warning and Control (AEW&C) Programme.

 Exemption to imports of Rice bran and rice bran oil cake extended upto 31st March 2015.

 Pulses & Chickpeas exempted from Customs duty till 01.04.2015 & 01.01.2015 respectively.

 Tariff Value of Gold, Silver reduced.

 DGCEI officers appointed as Customs officers for whole of India.

 Vigilance Directorate officers — Specified officers appointed as Customs officers.

 Directorate of Revenue Intelligence (D.R.I.) officers appointed as Customs Officers.

 Modinagar in Ghaziabad District of Uttar Pradesh notified as an Inland Container Depot for Unloading of imported goods and loading of export goods.

 New Exchange Rates notified.

 Hosur notified as ICD.

 Provisional anti-dumping duty imposed on imports of electrical insulators of glass or ceramics/porcelain, whether assembled or unassembled originating in, or exported from the People’s Republic of China for a period of six months.

 Definitive anti-dumping duty imposed on imports of Sulphur Black, originating in or exported from People's Republic of China, for a period of five years.

 KIOCL Limited (formerly known as Kudremukh Iron Ore Company Limited) has been permitted to export its own manufactured iron ore pellets either by itself or through any entity authorized by them for the purpose.

 SION for export product Namkeens/Mixtures/Savouries has been notified.

 Appendix 37-D of HBP v1, notified through Public Notice No.52 dated 25.2.14 has been corrected.

 Instructions regarding registration of appeals received on or after 6.8.2014 subsequent to amendment in the Customs Act, 1962 / Central Excise Act, 1944 / Finance Act, 1994.

 Instructions in light of the Judgment of Hon’ble Supreme Court on Sales Tax Incentive Scheme.

 Self certification / attestation in lieu of attestation by gazetted officers / magistrates / affidavits.

 When two benches of same strength has taken conflicting views, judicial discipline requires that the second bench instead of disagreeing with first bench should refer matter to large bench - CCE vs Mahindra & Mahindra Ltd - 2014 TIOL 71 SC CX.

 Application filed before settlement commission without complying with the requirement of filing of returns, prior to amendment of Section 32-E of the Central Excise Act, 1944 with effect from 06.08.14 considered based on the spirit of amendment - Aishwaryam Ventures - 2014 TIOL 01 SETTLE ST.

 Retention of sales tax concession granted to the manufacturer is required to be added to the transaction value for paying excise duty - CCE vs Maruti Suzuki India Ltd - 2014 TIOL 74 SC CX.

 No additional duty is leviable on the vessels and other floating structures imported into India for breaking up under section 3(1) of the Customs Tariff Act, 1975 - Shivam Engineering Company Vs UOI - 2014 TIOL 1563 HC AHM CUS.

 Service tax is not required to be paid on goods used in the repairing process on which excise duty and VAT are paid even if the maintenance contract was a composite contract for provision of maintenance service - CCE vs JP Transformers - 2014 TIOL 1555 HC ALL ST.

 Provider of cellular telephone services not eligible to take credit of excise duty paid on tower parts and shelters purchased by them either as inputs or capital goods - Bharti Airtel Ltd vs CCE - 2014 TIOL 1452 HC MUM ST.

 Condition regarding market price of goods not to exceed rebate claim  refers to market price of commodity in country to which goods are exported and not market price in India - Dr.Reddy's Laboratories Ltd vs Union of India - 2014 TIOL 1616 HC DEL CX.

 Amendment to the Cenvat Credit Rules, 2004, extending the benefit of exemption from reversal of Cenvat credit on inputs used in excisable goods which are cleared to a developer of a SEZ is retrospective - CCE Vs Fosroc Chemicals India Private Ltd - 2014 TIOL 1609 HC KAR CX.

 Cenvat credit on plastic crates used for safe transportation of finished goods till the consignee premises is allowed when cost is included on pro-rata basis in the assessable value - CCE vs Denso India Ltd - 2014 TIOL 1670 HC ALL CX.

 Aluminium dross and skimmings arising during manufacture of aluminium can be considered as manufactured goods and hence excisable post 10.05.08 - Hindalco Industries Ltd vs CCE - 2014 TIOL 1762 CESTAT MUM LB.

 CESTAT passes interim order clarifying various common/legal issues in respect of refund under Rule 5 of Cenvat Credit Rules - Apotex Research Private Ltd vs CCE - 2014 TIOL 1836 CESTAT BANG.

 Once the warehousing period has expired, goods are deemed to be improperly removed and duty is required to be paid under Section 72 (1) (b) of Customs Act, irrespective of fact whether title over goods are abandoned or relinquished - Allied Fibres Ltd vs CC - 2014 TIOL 1783 CESTAT MUM.

 Builders not liable to pay service tax on construction services provided to individuals who purchased residential units in residential complex during the period prior to 01.07.2010 - Josh P John vs CST - 2014 TIOL 1753 CESTAT BANG.

 Liability under reverse charge is not applicable when services are provided by the branch of a company to head office in India - Infosys BPO Limited vs CST - 2014 TIOL 1847 CESTAT BANG.

 Notional interest on security deposit taken for renting of property cannot be added to rent for levying service tax - Murli Realtors Pvt LTd vs CCE - 2014 TIOL 1728 CESTAT MUM.


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