High Court Rulings
HC sets aside Commissioner’s order, prior to July 2012, service of construction for education institutions and hospitals exempt in terms of Circular No. 80/10/2004-ST dated September 17, 2004 su
...View More HC allows assessee’s appeal, sets aside order passed by ‘Authority for Clarification & Advance Rulings’ (AAR) constituted u/s 60 of Karnataka VAT Act (KVAT), comprising of 2 memb
...View More HC dismisses Revenue appeal, upholds Tribunal's order setting aside service tax demand beyond normal limitation period prescribed u/s 73 of Finance Act under 'Broadcasting Service'; Tribunal while hol
...View More Activity of promoting, organizing or assisting in arranging sale of lottery tickets of State Govt. not taxable ‘service’ under Finance Act 1994, as amended by Finance Act 2015; Accepts ass
...View More Interest applicable on refund of Special Additional Duty (SAD) beyond 3 months under Notification No. 102/2007-Cus, in terms of Sec 27A of Customs Act; HC holds Circular No. 6/2008-Cus to the extent i
...View More HC upholds Tribunal's findings, ERP software implementation and business consultancy service (BCS), are pure services, not involving any sale/transfer of property in goods, under Karnataka Sales Tax A
...View More HC dismisses assessee's revision petition, upholds revisionary power exercised for AY 2005-06 by Joint Commissioner (JC) u/s 63A of Karnataka Value Added Tax Act, 2003 (KVAT), introduced w.e.f. April
...View More HC allows benefit of CENVAT credit under Notification No. 96/2004-Cus of additional customs duty paid on imports using DEPB scrips under FTP 2002-07; Rejects Revenue’s stand that said Notificati
...View More HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agreement for providing computerized service delivery system, not liable to VAT under Karnataka VAT
...View More HC allows assessee’s writ appeal, grants exemption on ‘Maize’ under Entry No.19 of Part-B of IV Schedule to Tamil Nadu VAT Act; Rejecting Revenue's proposal to disallow exemption on
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