International Tax Ruling
CESTAT Kolkata sets aside the demand of rent-a-cab service on ITC Sonar (assessee), noting that assessee collecting cab fare from guest and paying directly to the cab service provider without retainin
...View More CESTAT Bangalore holds that where assessee has paid excise duty higher than the reversable CENVAT credit, there is no Revenue loss and therefore, CENVAT credit of additional duty of customs (SAD) avai
...View More CESTAT Allahabad (Third Member-Judicial) affirms the Member-Judicial's view that issues relating to manufacturing activities in SEZ without a valid Letter of Approval (LOA) fall under the jurisdiction
...View More CESTAT Allahabad sets aside ‘Business Auxiliary Service’ (BAS) demand on assessee for guiding and advising its foreign clients for bidding and negotiations, finding that during the demand
...View More Andhra Pradesh HC upholds the validity of Rule 6-B(2)(iii) of the APGST Rules, which permits the assessing authority to cancel the permission granted to a
...View More CESTAT Kolkata holds that activity of transportation incidental with loading and unloading cannot be classified under cargo handling service (CHS), but transportation of goods where liability to pay t
...View More CESTAT Delhi upholds the demand of service tax on notary charges and stamp expenses, finding that the assessee admittedly has incurred them as ‘legal consultancy services’ where 100% servi
...View More CESTAT Chandigarh quashes demand of excise duty along with penalty, holding that the branded medicaments manufactured by Assessee cannot be included in the total value of clearances while computing th
...View More SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe
...View More CESTAT Chennai rules that if an Inland Container Depot (ICD) provides road transportation services for import and export cargo, collects additional charges from service recipients, and accepts liabili
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