High Court Rulings
SSI units can opt to discharge full excise duty on final products utilizing MODVAT credit, instead of availing exemption benefit under a Notification; Rejects Revenue’s contention that since SSI
...View More Activity of supplying & installation of metal crash barriers on highway as a sub-contractor, part and parcel of "highway project"; Installation and fixing thereof qualifies as 'civil works contrac
...View More 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
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