the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC   Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI     FM directs expediting of Cadre Restructuring in CBDT & CBEC      Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78    Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court    Anti-dumping duty on imports of Acrylic  Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85  Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7    Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6    Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35  per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details   Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30    Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31    Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT    merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC  ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT    HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it  falls within the ambit of the term “produce”-AIT-2010-363-HC    Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82   Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB       
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SERVICES UNDER SERVICE-TAX NET

Date of Levy
1Advertising Agency1st November 1996
2Air Travel Agent1st July 1997
3Airport Services10th September 2004
4Architect Services16th October 1998
5Authorised Service Station16th July 2001
6Banking and Other Financial Services16th July 2001
7Beauty Parlour16th August 2002
8Broadcasting Service16th July 2001
9Business Auxiliary Service1st July 2003
10Business Exhibition Service10th September 2004
11Cable Operator Service16th August 2002
12Cargo Handling Service16th August 2002
13Cleaning Service16th June 2005
14Clearing and Forwarding Agent16th July 1997
15Commercial or Industrial Construction Service10th September 2004
16Commercial Training or Coaching1st July 2003
17Commissioning or Installation Service1st July 2003
18Construction of Residential Complex16th June 2005
19Consulting Engineer7th July 1997
20Convention Service16th July 2001
21Courier Service1st November 1996
22Credit Rating Agency16th October 1998
23Custom House Agent15th June 1997
24Dredging Service16th June 2005
25Dry Cleaning Service16th August 2002
26Event Management Service16th August 2002
27Facsimile Service16th July 2001
28Fashion Designing16th August 2002
29Forward Contract Brokerage Service10th September 2004
30Franchise Service1st July 2003
31General Insurance1st July 2004
32Goods Transport Agency1st January 2005
33Health Club and Fitness Centre16th August 2002
34Insurance Auxiliary Service16th July 2001
35Intellectual Property Service10th September 2004
36Interior Decorator16th October 1998
37Internet Café1st July 2003
38Leased Circuit Service16th July 2001
39Life Insurance Service10th September 2004
40Mailing list compilation and mailing16th June 2005
41Maintenance or Repair Service1st July 2003
42Mandap Keeper1st July 1997
43Management Consultant16th October 1998
44Manpower Recruitment Agency7th July 1997
45Market Research Agency16th October 1998
46Membership of Club or Association Service16th July 2005
47Online Information and Database Access or Retrieval Service16th July 2001
48Opinion Poll Service10th September 2004
49Outdoor Catering Service10th September 2004
50Packaging Service16th July 2005
51Pager Service1st November 1996
52Pandal and Shamiana Service10th September 2004
53Photography Service16th July 2001
54Port Service16/7/2001 & 1/7/2003
55Practising Chartered Accountant16th October 1998
56Practising Company Secretary16th October 1998
57Practising Cost Accountant16th October 1998
58Rail Travel Agent16th August 2002
59Real Estate Agent16th October 1998
60Rent-a-Cab Operator16th July 1997
61Scientific and Technical Consultancy16th July 2001
62Security Agency16th October 1998
63Site Formation Service16th June 2005
64Steamer Agent15th June 1997
65Sound Recording Service16th July 2001
66Stock Broker1st July 1994
67Storage and Warehousing Service16th August 2002
68Survey and Exploration of Minerals10th September 2004
69Survey and Map making16th June 2005
70Technical Inspection and Certification1st July 2003
71Technical Testing and Analysis1st July 2003
72Telegraph Service16th July 2001
73Telephone Service1st July 1994
74Telex Service16th July 2001
75Television and Radio Programme Production Service10th September 2004
76Tour Operator Service1st September 1997
77Transport of Goods by Air10th September 2004
78Transport through pipeline16th June 2005
79Travel Agency Service10th September 2004
80Underwriter Service16th October 1998
81Video Tape Production16th July 2001
82Registrar to an issue1st May 2006
83Share Transfer Agent1st May 2006
84ATM Operations, Maintenance or Management1st May 2006
85Recovery Agent1st May 2006
86Sale of Advertising Space or time1st May 2006
87Sponsorship Service1st May 2006
88Air Transport of Passengers embarking for International Travel1st May 2006
89Transport of Goods in containers by rail1st May 2006
90Business Support Services1st May 2006
91Auctioneers’ Services1st May 2006
92Public Relations Service1st May 2006
93Ship Management Service1st May 2006
94Internet Telephony Service1st May 2006
95Transport by Cruise Ships1st May 2006
96Credit Card related services 1st May 2006
 

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