International Tax Ruling
CESTAT Bangalore holds that, collection of electricity and water charges by Assessee from lessee/tenants is not leviable to service tax under ‘Business Support Service’ (BSS); Assessee own
...View More SC sets-aside the order passed by Orissa HC that rejected Samsung India’s (Assessee) writ challenging the constitutionality of certain provisions in Odisha Entry Tax Act, 1999 on ground of alter
...View More CESTAT Delhi dismisses Revenue’s appeal against non-imposition of redemption fine on Aviation Turbine Fuel (ATF) lying in fuel tank of aircraft which landed in India from abroad and was flying t
...View More CESTAT Mumbai holds that MIKO 2 an ‘emotionally intelligent companion device’ is not classifiable as ‘plastic toys’ while taking into account the ‘human like’ featu
...View More CESTAT Bangalore allows assessee’s appeal against the Commissioner’s order denying CENVAT credit on input and input services used in constructing immovable property for which the assessee
...View More SC dismisses Revenue’s appeal and concurs with the view taken by CESTAT Ahmedabad wherein it quashed service tax demand on the assessee engaged in logistics management for Essar Steel Ltd (ESL)
...View More CESTAT Ahmedabad quashes service tax demand under ‘Cargo Handling Service’ on finding it “prima-facie wrong”; From the definition under section 65 (105) (zr) clarifies that &ld
...View More CESTAT Bangalore dismisses Bharti Airtel’s appeal, upholds the original and appellate authority’s order classifying the import of Battery Fuse Units (BFU) as ‘Automatic circuit Break
...View More CESTAT Kolkata quashes denial of CENVAT credit to assessee whose Head Officer (an Input Service Distributor/ISD) distributed the credit on pro-rata basis; Holds that on all the services on which ISD a
...View More CESTAT Ahmedabad rules on option to switch over to other beneficial Exemption Notification at the time of re-import of rejected or sent back ‘Lays Shell Pellet’ from Thailand; While citing
...View More
 (1).PNG)
