- HC : By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires
- SC : Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales
- SC : Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29
- SC : Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test
- HC : No service tax on MAB-linked banking facilities; Rejects Revenue's ‘deemed consideration’ theory
High Court Rulings
Comes down heavily on coercive recovery, says L&T ruling binding
Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T...View MoreCustoms authorities bound by EOU extension despite shortfall in exports
Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen...View MoreAllows service tax rebate on BPO exports, accepts " impossibility of compliance " argument
Filing declaration of input services "actually required", before exporting services, impossible in BPO/Call Center business; Requirements prescribed in Notification No.12/2005 of filing declaration be...View MoreAfter 3 High Courts, Karnataka HC too stays CBEC Circular on recovery
Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b...View More- « first
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