High Court Rulings
Commission received under franchisee agreement for use of trademark and goodwill of supermarket liable to Tamil Nadu sales tax and not service tax; Right to use trademark for 10 years to others' exclu
...View More HC upholds customs duty hike at 50% on import of wheat in terms of Notification No. 127/99 - Cus; Sec. 8-A of Customs Tariff Act empowers Central Govt to increase rates of articles falling under First
...View More HC disallows proportionate reduction / splitting up of annual turnover for compounded tax computation u/s 8(f)(i) of Kerala VAT Act, 2003; Rejects assessee's plea for exclusion of previous year's turn
...View More HC calls for administrative guidelines for deciding of refund claim objections by Assessing Officer / first Appellate Authority; Directs CBEC to issue Circular to avoid prolonged litigation, in intere
...View More Failure to comply with order of pre-deposit necessarily entails dismissal of appeal u/s 35B of Central Excise Act; Rejects assessee's contention that non-compliance with pre-deposit must result in dec
...View More Allows stay of garnishee proceedings for recovery of service tax dues pursuant to search; Assessee made an application under Service Tax Amnesty Scheme and prima facie demonstrated fulfilment of eligi
...View More Confirms enhanced customs duty on import of gold made earlier by State Trading Corporation on behalf of assessee, where duty revised at the time of delivery to the assessee; Enhanced rate of duty appl
...View More Service of order through speed post a valid mode of service u/s 37C of Central Excise Act; No difference between registered post and speed post since both sent through same agency; Pasting of order at
...View More Club services to members not taxable u/s 65(105)(zzze) r/w Sec 65(25a) and 66 of Finance Act; Accepts petitioners' plea on mutuality principle, whereby transaction between club and its members cannot
...View More Directs pre-deposit of 35% of CENVAT Credit on inputs used for construction of building (i.e. mall), however clearly holds that observation would not affect merits of case; Assessee can't claim credit
...View More
 (1).PNG)
