High Court Rulings
HC upholds Tribunal order, no service tax applicable on expatriate employees hired directly or through transfer from Global Group Companies, in India; Rejects Revenue contention that such service t
...View More HC refuses to exercise writ jurisdiction to grant relief to SEZ unit to continue in premises, absent valid tenancy agreement with Development Commissioner; Rejects assessee’s contention that it
...View More HC upholds Tribunal order, disallows set-off under Rule 42H of Bombay Sales Tax (BST) Rules, 1959 in respect of exempt goods declared against Form N-14B; Said Form prescribed under Rule 21A in relatio
...View More HC allows rebate on Aviation Turbine Fuel (ATF) supplied to aircrafts on foreign run, through Aviation Fueling Station (AFS) registered as ‘warehouse’ at Delhi Airport; Notification No. 19
...View More HC revokes ab initio cancellation of registration by Dy. Sales Tax Commissioner in exercise of powers u/s 75 r/w Sec 100 of Gujarat VAT Act; Sec 75 empowers Commissioner (& Dy. Commissioner in del
...View More Division Bench of Kerala HC upholds Single Judge order, service tax levy on serving food & beverages in AC restaurant, hotel, inn, guest house, club or camp-site u/s 65(105)(zzzzv) & (zzzzw) o
...View More HC quashes Tribunal order, interest chargeable from the date of furnishing monthly returns in case of default in furnishing ‘C’ Form declarations claiming concessional rate under Central S
...View More HC revokes application of extended limitation period in respect of default assessment order under Delhi VAT Act, absent any assertion as regards concealment, omission or failure on dealer’s part
...View More Industrial Air Compressors sold through distributors prima-facie eligible for concessional tax rate of 4% under Tamil Nadu VAT Act, 2006 (TNVAT Act); Relies heavily on Advance Ruling Authority’s
...View More HC admonishes Tribunal’s action of holding HC Division Bench decision in Pali Chemical Industries as ‘per incuriam’ while allowing turnover tax exemption on chemical fertilizer mixtu
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