International Tax Ruling
CESTAT Chennai holds that “Royalty” which is not linked to import of raw materials for manufacturing the final product i.e. ‘clutch facings’ nor is a pre-condition for sale
...View More CESTAT Allahabad rejects Revenue’s appeal, holds that provision of data verification services by assessee transmitted to clients/entities by using network of computers is classifiable as ‘
...View More CESTAT Kolkata sets-aside demand raised under ‘supply of tangible goods’ (SOTG) service on computers, monitors, laptops and other IT equipment supplied by assessee to its customers on rent
...View More CESTAT Bangalore holds that where service tax under reverse charge mechanism on consultancy services received from abroad, is paid by assessee based on the audit observations, as a consideration for c
...View More SC disposes of Revenue’s appeal against CESTAT order setting aside service tax demand under category of “Business Support Service” (BSS) vis-a-vis owner of multiplex, namely, ‘
...View More SC dismisses Revenue’s appeal against order of CESTAT Hyderabad which set aside demand against Inox under ‘Business Support Services’ (BSS) with interest, penalty holding that assess
...View More CESTAT Ahmedabad rules that merely because timber log imported by the Assessee was not sold as such but as sawn timber, benefit of the Notification No. 102/2007-Customs dated September 14, 2007, canno
...View More CESTAT Kolkata rules that ITC Ltd.'s inadvertent and proportional taking of CENVAT credit during the years 2008-09 and 2009-10, followed by its reversal with interest, does not justify
...View More 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
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