High Court Rulings
HC upholds service tax levy on 'supplementary services' provided to foreign tourists by tour operator on behalf of Principal Tour Operator (PTO), confirms CESTAT ruling; Upholds levy for the period pr
...View More Bombay HC admits ICICI Bank's sales tax appeal on whether sale / disposal of hypothecated goods on default of borrower would attract VAT under MVAT Act; HC would also consider whether lease transactio
...View More HC grants partial respite to Jet Airways, allows pre-deposit of Rs 50 Cr through bank guarantee instead of Rs 147 Cr directed by Tribunal against service tax demand under reverse charge; Rejects Reven
...View More Bombay HC dismisses Revenue appeal, finds no perversity in Tribunal order holding Rules 6(1) and 6(3) of CENVAT Credit Rules inapplicable to exports under bond in terms of Rule 6(6)(v); Tribunal relie
...View More Madras HC grants stay, bars coercive recovery of differential customs duty, pending stay application in Chennai CESTAT on classification determination of imported coal as 'steam coal' / 'bituminous co
...View More HC dismisses writ petitions, upholds Deputy Commissioner’s power to issue detention / attachment orders against defaulting assessee for recovery of dues on manufactured tea; Rejects two tax paye
...View More Amount paid after March 1, 2013 but before enactment of Voluntary Compliance Encouragement Scheme (VCES) on May 10, 2013, cannot be excluded from declaration; Department’s stand that tax deposit
...View More HC clarifies on taxability of development of residential complex activity under Uttarakhand VAT Act; ‘Sale of goods’ being sine qua non for applicability of Act, includes agreement for car
...View More HC allows writ, quashes Commercial Tax Commissioner’s clarification denying input tax credit on cranes used as capital goods in manufacturing of boilers, for want of authority; Commissioner cann
...View More HC upholds Single Judge order, penalty imposable u/s 25(3) r/w Sec 67 of Kerala VAT Act even at any time during assessment; Rejects assessee’s contention that penalty can be imposed only if asse
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