High Court Rulings
HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS
...View More Kerala HC dismisses assessee’s appeal, upholds classification of containers, trays, bowls and other packing materials made of plastic, under residuary entry of SRO 82/2006, taxable at 20% while
...View More Karnataka HC holds that mobile chargers, sold as composite product along with phone or separately, is taxable at 5.5% w.e.f. April 01, 2015, under Punjab VAT Act, 2005 (PVAT Act); Observes that State
...View More HC upholds Tribunal’s findings that multi-function printers and its parts, accessories, drums etc. shall not be classifiable as IT products under Schedule Entry C56 of Maharashtra Value Added Ta
...View More HC upholds CESTAT, sets aside demand raised in respect of ‘coating services’ at Pune unit where assessee utilized entire credit on Intellectual Property Right (IPR) and Information Technol
...View More Bombay HC quashes penalty of Rs. 5 lacs imposed on assessee, a Chartered Accountant u/s 112(a) of Customs Act, 1962 observing that assessee did not abet in fraud committed by importer involving illega
...View More HC rules on situs of Patent/trademark sale, holds that transfer of such right, assessable to tax as sale of intangible/incorporeal goods is exercised from principal place of business of assessee; Note
...View More HC allows assessee’s writ challenging order of Commissioner (Appeals) rejecting assessee’s appeal filed beyond prescribed period; Elucidates that, “the valuable statutory right of ap
...View More HC upholds declination of ‘name change’ request by Designated Authority rejecting assessee’s plea to consider its request to record them as a successor in interest of their previous
...View More HC dismisses Revenue’s appeal against order of CESTAT allowing refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors (FIIs); CESTAT had held that, in
...View More
 (1).PNG)
