High Court Rulings
HC upholds Revisional Authority’s order, disallows quantity / trade discount in tax invoices as deduction for taxable turnover computation under Rule 3 of Karnataka VAT (KVAT) Rules; Discount gr
...View More HC sets aside Revisional Authority’s order, allows gross profit deduction towards labour in addition to standard deduction at 30% for determining taxable turnover of civil works contract under R
...View More Bombay HC dismisses writ filed by Indian Hotels and Restaurant Association, upholds validity of service tax levy on air-conditioned restaurants serving liquor u/s 65(105)(zzzzv) of Finance Act; Reject
...View More 1 year limitation applicable on service tax refund claim u/s 11B of Central Excise Act, though tax (on commission income, treated as export of service) erroneously paid; Rejects assessee’s conte
...View More HC upholds Tribunal order, food served to clients’ employees at their premises constitutes “outdoor catering services” u/s 65(105)(zzt) r/w Sec 65(24) and 65(76a) of Finance Act; Rej
...View More HC dismisses Revenue appeal against Tribunal’s order, Commissioner (Appeals) vested with powers to remand case back to lower adjudicating authority for de novo adjudication u/s 85(4) of Fin
...View More HC grants partial respite to Aircel in matter of valuation of software embedded in imported telecom equipment, waives 50% pre-deposit; Alongwith equipment, assessee imported software on media claiming
...View More HC grants service tax exemption to computer training institute under Notification No. 24/2004-ST w.e.f. September 10, 2004; Imparting computer software / hardware skills can be construed as “voc
...View More Delhi HC allows writ, quashes recovery of Terminal Excise Duty already disbursed under Para 8.2 of Foreign Trade Policy (FTP) against supply to non-mega power project; Concurs with Gujarat HC ruling i
...View More HC grants amnesty under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) despite existence of dispute before Tribunal on taxability for past period; VCES introduced to give benefit o
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