High Court Rulings
Interest on delayed payment of cess on crude oil to be levied only if the charging statute, i.e. Oil & Industrial Development Act ('OID Act') makes substantive provision; OID Act having no provisi
...View More Installation and testing charges of D.G. sets form part of assessable value for computing excise duty liability; Rejects assessee’s claim that such charges not part of manufacturing activities;
...View More Expenses reimbursed to C&F agents for providing taxable services to clients not a part of remuneration / commission; Phrase ‘by whatever name called’ appearing in Rule 6(8) of Service
...View More Grants excise duty exemption on supply of goods to Govt of India approved projects, financed by UN or International Organisation; Supply of goods to contractors instead of Project Implementing Authori
...View More Rejects assessee’s contention that, no interest can be levied u/s 28AB, for violation of post importation condition; Interest payable under Rule 8 of Customs (Import of Goods at Concessional Rat
...View More Levy of service tax in relation to serving of food and beverages by restaurants, hotels, inns, guest-house, clubs or camp-sites under Sec 65(105)(zzzzv) & (zzzzw) of Finance Act, unconstitutional;
...View More Holds temporary licence-holders under Customs House Agents Licensing Regulations (CHALR), 1984 distinct from new applicants applying for licence under the 2004 Regulations; Requirement of qualifying t
...View More Denies credit of service tax paid on stock broker services for sale of shares; Rejects assessee's contention that sale proceeds invested in business activities, hence relatable to manufacture and supp
...View More Madras HC rejects writ petition by film producers & distributors challenging constitutional validity of levy of service tax on copyright; Upholds levy of service tax on temporary transfer or permi
...View More Royalty received under franchise agreement for use of trademark liable to service tax and not Kerala VAT; Right to use trademark under franchise agreement a 'mere license to use', not an absolute tran
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