M/s. Aurangabad Electricals Ltd. (for short ‘M/s. Aurangabad EL’) are appellants in this civil appeal. They are engaged in the manufacture of Motor Vehicle Parts namely ‘Magneto Assembly’ in their factory at Aurangabad. For manufacture of their final..
The appellant, being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short ‘Tribunal’) in Appeal No.A/75-78/WZB/06/C-II/EB dated 13.01.2006, is before us in this appeal filed u..
Challenge in this appeal, by the revenue, under Section 130E(b) of the Customs Act, 1962 (for short “the Act”) is to the order dated 10th December 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, (for short “the Tribunal”) where..
The material facts are :- The assessee is M/s Tulip Products Co., a partnership firm having a fruit processing unit at 37, Imjad Ali Lane, Calcutta. It is a small scale industrial unit. The Unit is engaged in manufacturing juice, jelly, jam etc. The..
These appeals filed by the Revenue under Section 35- L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against the order and judgment dated 21st August 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (f..
These civil appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act) are directed against the order dated 21st January 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “the Tribunal), as it th..
This civil appeal under Section 130E of the Customs Act, 1962 (for short “the Act”) is directed against order dated 2nd February 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”), whereby the appeal pre..
Assessment of Excise Duty - Sale of Shrimps and Shrimps seeds without requisite permission - Section 35(L)(b) of the Central Excise Act, 1944 - Whether sale by the Assessee without requisite Permission from the Development Commissioner, are to be as..
Challenge in this batch of appeals filed by the revenue under Section 35(L)(b) of the Central Excise Act, 1944 (for short “the Act”) is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone (for short “the Tribuna..
Exemption - Assessee supplier of Bus bodies sought exemption under Section 5 of the Central Sales Tax Act, 1956 - Whether an Assessee (local manufacturer) was eligible to get exemption under sub-section (3) of Section 5 of the Central Sales Tax Act i..
Whether the High Court was right in holding that the moment there is remittance the obligation to deduct tax at source (TAS) arises? Whether merely on account of such remittance to the non-resident abroad by an Indian company per se, could it be said..
Writ petition - Writ of declaration - Service tax liability - Software - End-userlicense agreement - Until 16th May 2008 no service tax was levied in the case of sale of canned software license - By virtue of new provision of Clause (zzzze), informat..
Tax Transactions - Jurisdiction of Income Tax Department on Transaction outside India - Determination 0f - Whether Income tax authorities in India have the jurisdiction to tax transactions, even though the transaction took place outside India as t..
The question that falls for consideration in this case is whether an assessee (local manufacturer) is eligible to get exemption under sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (for short ‘CST Act’), if the penultimate sale effec..
These appeals, by special leave, are directed against the judgments and orders delivered by the High Court of Judicature at Allahabad, reversing the orders passed by the Sales Tax Tribunal, Meerut, (for short “the Tribunal”). In the first set of appe..
Indirect Tax - Shortage of finished goods and raw materials - Central Excise Act, 1944, Sections 2(b), 11A and 35G - Jurisdiction of Deputy Commissioner - Whether the Show Cause Notice in respect of shortages of finished goods and raw material issued..
Appellant(s) are the distributors of imported prepackaged shrink wrapped standardized software from Microsoft and other Suppliers outside India. During the relevant assessment year(s) appellant(s) made payments to the said software Suppliers which ac..
In this case, we are concerned with the Assessment Years 1999-2000, 2000-2001, 2001-2002 and 2002-2003. The assessee company filed its Return of income for the Assessment Year 1999-2000 disclosing a loss of Rs. 10,77,276/-. The return was processed u..
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