International Tax Ruling
Bombay HC quashes appellate authority’s dismissal of an appeal for non-prosecution, citing statutory priority of Section 26(5)(a) of the Maharashtra VAT Act over Rule 36(2) of the MVAT Rules; Ho
...View More CESTAT Kolkata upholds rejection of application for fixing special rate of duty on the ground of being time-barred; Goes by conditions in Notification No. 20/2007 dated April 25, 2007 and clarifies th
...View More Bombay HC dismisses writ petition challenging Para-III(1) (also Clause-III(1)) of Public Notice No-55 of 2024 dated 24th June 2024 that imposed conditions on the importer (effecting third country impo
...View More Delhi HC in Energy giant ExxonMobil’s writ petition, quashes rejection of Swachh Bharat (SB) Cess rebate on finding the premise that simultaneous claim of rebate of SB Cess under the Service Rul
...View More CESTAT Mumbai permits refund of CENVATcredit of service tax paid on booking amounts received from customers on cancelled residential flats; Notes that
...View More Bombay HC sets aside the confiscation order issued by Asst. Commissioner of Customs (ACC) w.r.t seven artworks of world-renowned artists Mr. F N Souza and Mr. Akbar Padamsee on grounds of ‘obsce
...View More CESTAT Ahmedabad quashes orders rejecting proof of export premised on failure to present quadruplicate copy of invoice (four copies of invoice) noting that “production of original and duplicate
...View More CESTAT Ahmedabad remands the issue Rs.156 crore duty demand along with penalty on Gutka manufacturer (assessee) for ‘clandestine manufacture and clearance’ to Adjudicating Authority, findi
...View More CESTAT Chandigarh partly allows Assessee’s appeal, refuses to invoke extended period of limitation owing to uncertainty in the law relating to imposition of Service-tax on ‘adda fees&rsquo
...View More CESTAT Kolkata quashes lower authorities orders confirming service tax demand on ‘rental charges’received by Oil India Ltd (Assessee) from its customers for hiring out ‘72 feet heigh
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