{"id":607,"date":"2015-11-21T12:41:33","date_gmt":"2015-11-21T12:41:33","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=607"},"modified":"2021-12-20T22:03:12","modified_gmt":"2021-12-20T16:33:12","slug":"607","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/607\/","title":{"rendered":"corporate and professional updates november 18, 2015"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac775c817eaa\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac775c817eaa\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/607\/#CORPORATE_AND_PROFESSIONAL_UPDATES_NOVEMBER_18_2015\" >CORPORATE AND PROFESSIONAL UPDATES NOVEMBER 18, 2015<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/607\/#Direct_Tax\" >Direct Tax\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/607\/#Indirect_Tax\" >Indirect Tax\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/607\/#Credit_of_EC_and_SHEC_can_be_used_to_pay_service_tax\" >Credit of EC and SHEC can be used to pay service tax:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/607\/#Service_TaxExciseCustoms\" >Service Tax\/Excise\/Customs :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/607\/#Option_to_avail_full_exemption_or_partial_exemption_with_CENVAT_Credit_%E2%80%93\" >Option to avail full exemption or partial exemption with CENVAT Credit &#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/607\/#Benefit_of_CENVAT_credit_%E2%80%93_Credit_availed_on_the_basis_of_debit_notes_%E2%80%93\" >Benefit of CENVAT credit &#8211; Credit availed on the basis of debit notes &#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/607\/#Advertising_Agency_service_or_sponsorship_service_%E2%80%93_Import_of_service_%E2%80%93\" >Advertising Agency service or sponsorship service &#8211; Import of service &#8211;<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled212.png\" rel=\"attachment wp-att-1601\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1601\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled212-300x148.png\" alt=\"Untitled212\" width=\"829\" height=\"409\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled212-300x148.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled212.png 530w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><\/a><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_AND_PROFESSIONAL_UPDATES_NOVEMBER_18_2015\"><\/span><span style=\"color: #000080;\"><strong>CORPORATE AND PROFESSIONAL UPDATES NOVEMBER 18, 2015<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h2><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><span style=\"color: #808000;\"><strong><span style=\"text-decoration: underline;\">Direct Tax\u00a0<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/blog\/essential-key-concepts-gift-taxation-income-tax\/\">Gift<\/a> couldn&#8217;t be held as unexplained if made by relatives out of love\/affection and they were income-tax assessee<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>IT : <\/strong><\/span>Where assessee claimed that during year his minor children had received gifts of Rs. 3.71 Lakhs from four relatives and Assessing Officer rejected gifts and added amount in <a href=\"https:\/\/carajput.com\/blog\/tag\/filing-of-income-tax-return\/\">income <\/a>of assessee, since all ingredients of valid gifts had been proved by assessee, impugned addition was not justified, <span style=\"color: #3366ff;\"><strong>[2015] 123 (Allahabad)\u00a0Radhey Shyam Bhatia v. CIT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Govt. to issue Sovereign Gold Bonds via designated post offices in Nov. 2015.<\/p>\n<p style=\"text-align: justify;\">No search proceedings against client due to seizure of CA&#8217;s hard disk containing ITR data of client<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>IT:<\/strong> <\/span>Delhi HC lays down principles to avoid vexatious proceedings u\/s 153C against person other than person searched,<span style=\"color: #3366ff;\"><strong> [2015] 391 (Delhi)\u00a0CIT v. RRJ Securities Ltd.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Indirect_Tax\"><\/span><span style=\"color: #808000;\"><strong><span style=\"text-decoration: underline;\">Indirect Tax\u00a0<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Credit_of_EC_and_SHEC_can_be_used_to_pay_service_tax\"><\/span><span style=\"color: #000080;\">Credit of EC and SHEC can be used to pay service tax:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">CBEC Much awaited Notification and explanation. Should have issued before 25-10-15 so that Industry could have taken benefit largely. But again<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Service_TaxExciseCustoms\"><\/span><span style=\"color: #000080;\">Service Tax\/Excise\/Customs :<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">An error, which has to be established by a long drawn process of reasoning on points where there may conceivably be two opinions does not amount to &#8216;error apparent on face of record&#8217; and is not a rectifiable mistake, <span style=\"color: #3366ff;\"><strong>[2015] 392 (New Delhi &#8211; CESTAT)\u00a0Indian Visit (P.) Ltd. v. Commissioner of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/recent-amendments-in-service-tax\/\">Service Tax<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Seeks to provide composition rate for Swachh Bharat Cess as applicable to ST under sub-rules 7,7A,7B,7C of rule 6 of STR, 1994.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Option_to_avail_full_exemption_or_partial_exemption_with_CENVAT_Credit_%E2%80%93\"><\/span><strong><span style=\"color: #000080;\">Option to avail full exemption or partial exemption with <a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-cenvat-credit-rules-2004\/\">CENVAT<\/a> <a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/services-vat.php\">Credit<\/a> &#8211;<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4\/2006 and they have option to pay the duty under other numbers, viz. 91 and 93-<span style=\"color: #ff6600;\">\u00a0(Balkrishna Paper Mills Ltd, Laxmi Board And Paper Mills Ltd, Commissioner Of Central Excise, Thane-I Versus Commissioner Of Central Excise, Thane \u2013I And Laxmi Board And Paper Mills Ltd, CESTAT MUMBAI).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Benefit_of_CENVAT_credit_%E2%80%93_Credit_availed_on_the_basis_of_debit_notes_%E2%80%93\"><\/span><span style=\"color: #000080;\"><strong>Benefit of CENVAT credit &#8211; Credit availed on the basis of debit notes &#8211;<\/strong> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">There is no justification for the Revenue to take a period of 4 years to issue the show-cause notice that too without verification of the documents submitted by the appellant-\u00a0<span style=\"color: #ff6600;\">(Federal Mogul Tpr (India) Ltd Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-II &#8211; 2015 (11) TMI 209 &#8211; CESTAT BANGALORE).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>Livability of service tax &#8211; franchise service &#8211; franchisee was obliged not to open any school with any name in the existing premises\/building operational area of the school.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">In other words, the franchisee was free to open any school with any name in a &#8220;different premises\/building operational area of the school&#8221; &#8211; no service tax is leviable under franchise service prior to 16.6.2005-\u00a0<span style=\"color: #ff6600;\">(M\/s Saani And Savera Educational Welfare Trust Versus Commissioner of Service Tax, Delhi,\u00a0CESTAT NEW DELHI).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Advertising_Agency_service_or_sponsorship_service_%E2%80%93_Import_of_service_%E2%80%93\"><\/span><span style=\"color: #000080;\"><strong>Advertising Agency service or sponsorship service &#8211; Import of service &#8211;<\/strong> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">The service rendered by sports bodies abroad could possibly be covered under the head of &#8216;Sale of Space or Time for Advertisement and Sponsorship Services&#8217;, which became taxable with effect from 01.07.2006. However, taxable services in relation to sponsorship services specifically excluded sponsorship of sport events-\u00a0<span style=\"color: #ff6600;\">(M\/s. Hero Motocorp Ltd. Versus C.S.T., Delhi,\u00a0CESTAT NEW DELHI).<\/span><\/p>\n<p style=\"text-align: justify;\">For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE AND PROFESSIONAL UPDATES NOVEMBER 18, 2015 Direct Tax\u00a0 Gift couldn&#8217;t be held as unexplained if made by relatives out of love\/affection and they were income-tax assessee IT : Where assessee claimed that during year his minor children had received gifts of Rs. 3.71 Lakhs from four relatives and Assessing Officer rejected gifts and added &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9933],"tags":[9156],"class_list":["post-607","post","type-post","status-publish","format-standard","hentry","category-corporate-and-professional-updates","tag-corporate-and-professional-updates"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Gift couldn&#039;t be held as unexplained if made by relative out of love\/affection and they were assessee, No search proceedings against client due to seizure of CA\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"corporate and professional updates\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/607\/\" \/>\n\t<meta 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