International Tax Ruling
CESTAT Delhi holds that Assessee, a Ex-Servicemen Welfare Co-operative Society providing manpower recruitment services, is eligible for benefit under Notification No. 30/2012 (Notification) which exem
...View More CESTAT Chennai dismisses Revenue’s appeal, upholds the Commissioner (A)'s order refunding the assessee 10% excess duty paid on Split AC imports, as increased by Notification No. 67/2018, during
...View More Delhi HC impugning Show Cause Notice (SCN) which created duty demand for failure to fulfil export obligation (EO) relating to minimum 20% of assorted cosmetics to Union of Soviet Socialist of Republic
...View More CESTAT Kolkata holds that after assessee fulfilled its export obligation (EO) under the Advanced Authorization (AA), obtained an Export Obligation Discharge Certificate (EODC) from DGFT, confirming a
...View More Delhi HC in writ petition impugning Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) which is pending adjudication for over 9 years (issued way back in 2014), quashes t
...View More SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that dropped the demand arising out of reimbursable expenditure incurred by the Assessee on behalf of its group compa
...View More CESTAT, Mumbai allows Assessee’s appeal dropping the demand on reimbursable expenditure incurred on behalf of group companies by harping on the crucial facet of providing or agreeing to provide
...View More CESTAT Delhi quashes rejection of refund claim on twin grounds of ‘limitation’ and absence of ‘unjust enrichment’ as amount involved is towards the credit; Assessee paid servic
...View More CESTAT Chennai holds that despite assessee initially paying the tax under ‘Consulting Engineer’ service after self-assessment, it “will not bar them from challenging the same, m
...View More CESTAT Delhi holds that providing vehicle/trailers on hire to Goods Transport Agencies (GTAs) is “out of scope of the service tax net” as same is “transfer by way of hire/rent of his
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