High Court Rulings
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
...View More HC rejects assessee's request for re-validation of Advance Authorization (AA), made after expiry of AA period; Assessee failed to apply for re-validation within prescribed period and furnish requisite
...View More HC raps Tribunal for disposing appeal finally at interlocutory stage, absent speaking order; Tribunal must apply its mind judiciously, independently and impartially being an appellate authority;
...View More HC quashes Tribunal’s order, no separate appeal against penalty imposition required to be filed by partner, where appeal already filed by partnership firm; Unlike company, partnership firm has n
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