International Tax Ruling
CESTAT Chandigarh holds that activity of exhibiting movies under a distributorship agreement with various distributors is not classifiable as ‘Business Support Service’ and therefore, &ldq
...View More Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh
...View More Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo
...View More Bombay HC in a landmark judgment, quashes order demanding VAT of more than Rs. 2600 crores (approx.) on sale/transfer by Piramal Enterprises Limited (assessee) of its domestic pharmaceutical business
...View More CESTAT Chennai on observing that duty on items in the nature of diamond studded gold jewellery sought for clearance has been paid by the Assessee under protest, remands matter to Commissioner (Appeals
...View More CESTAT Delhi upholds confiscation on a bunch of importers for parts of calculators imported so as to assemble the parts to form the calculator "only to avoid anti-dumping duty” (ADD) leviable on
...View More CESTAT Bangalore rules that, CVD and SAD paid after the enactment of GST Act on July 1, 2017, for goods imported before this date, are eligible for cash refund u/s 142(3) of CGST Act, 2017, absent any
...View More CESTAT Allahabad allows Assessee’s appeal by way of remand against Commissioner’s rejection of appeal solely on Assessee’s failure to make mandatory pre-deposit in terms of Section 3
...View More CESTAT Chennai sets aside the demand of duty and penalty despite the importer admitting to fabricating invoices and bills of lading to evade tax w.r.t. goods mis-declared as 100% Cotton Woven fabrics
...View More CESTAT Allahabad finds no justification for adjourning the matter beyond three times which is the maximum number statutorily provided u/s 35C(1A) of Central Excise Act, 1944; Thus, dismisses Assessee&
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