Commissioner Of Income Tax, in proceedings u/s. 263 of the Act must
reach a finding that the finding of A.O was erroneous ... these companies were not doing
any real business. Instead they were acting as intermediate for providing
layering of funds and finally transferring the funds
Corporate Debtor it is clear that the Operational
Creditor was to act as intermediator between the Corporate
Debtor and the supplier i.e. OAKY North
Revision Petition under Section 21(b) of the Act;
an appeal under Section 27A of the Act is maintainable before this Commission against an original ... jurisdiction under Section 17(1)(a)(i) of Act, irrespective of whether it is a final, intermediate or interlocutory order. No Revision Petition against such
include various intermediate and ancillary
services provided in relation to the principal service of road
transport of goods. Such intermediate and ancillary service
may include ... principal of
classification enumerated in section 65A of the Act. Thus
any ancillary/intermediate, if any for such services are
11 Service Tax Appeal
under section 80IA and 80HHC of the Act, whether the deduction
under section 80HHC of the Act is tobe allowed on the net profits
remaining ... allowing
deduction under section 80IA of the Act in terms of section 80IA(9) of the
Act. Since the ld.counsel for the assessee
availing area
based duty exemption. For determining the assessable value of
intermediate goods, the appellant has adopted the cost of production
on a monthly basis ... there was any suppression or wilful mis-
declaration in the act of clearing the intermediate goods. It is not the
case of the department that
appellant specially that they have
been using the mixture for use at intermediate
stage only.
11 E/53540 /2014
The Negative items Notfn ... same
cannot be demanded at the intermediate stage.
There is no provision in CE Act / Rules to consider
the goods used in the same factory
section. It is inherent in the general jurisdiction of the court to act rightly and fairly according to the circumstances towards all parties involved ... act of the court' is used, it does not mean merely the act of the primary court, or of any intermediate court of appeal
86427/2013
3
Act, 1944, besides imposition of penalty of ₹ 6,34,706 under section
11AC of Central Excise Act, 1944 which, though set aside ... into existence at the intermediate stage except
by presumption and application of a taxing law unknown to Central
Excise Act, 1944 .
11. The tariff structure
86427/2013
3
Act, 1944, besides imposition of penalty of ₹ 6,34,706 under section
11AC of Central Excise Act, 1944 which, though set aside ... into existence at the intermediate stage except
by presumption and application of a taxing law unknown to Central
Excise Act, 1944 .
11. The tariff structure
