International Tax Ruling
SC refuses to agree with Revenue’s view that CESTAT’s observation in para 12 that ‘even if no audit is conducted during the relevant period and some duty esc
...View More SC dismisses Revenue’s appeal against CESTAT order which had set-aside rejection of invoice price (IP) and enhancement in value of imported goods basis unattested photocopy of export declaration
...View More Bombay HC allows writ petition seeking amendment of Bill of Entry (BoE) to correct the GSTIN details of assessee from its Delhi to Vadodara unit after customs clearance has been given; Notes that, ame
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Delhi HC allows Revenue’s writ petition, holds that entertainment tax is leviable on Trade Fairs organised at Pragati Maidan as per the provisions of the Delhi Entertainment and
...View More CESTAT Mumbai observes that software supplied electronically through internet is not excisable good thus its value could not have been added for the purpose of computing aggregate value of goods
...View More CESTAT Ahmedabad rules that invocation of the extended period of limitation to raise demand is not justified where the assessee held a belief that they are not liable to discharge service tax; In the
...View More Gujarat HC directs the customs authorities to permit export of 13,500 MT of Non-Basmati Rice noting that vessels for loading the said goods for export had arrived in India prior to
...View More Karnataka HC, in an intra-court appeal refuses to interfere with the order of Single Judge finding the Life Insurance Corporation of India (LIC/Appellant) liable to pay service tax on leased property
...View More Bombay HC dismisses writ, holds that a letter by assessee furnishing information for the purposes of internal audit i.e. turnover of dutiable goods and exempt goods,
...View More CESTAT Chandigarh (Larger Bench) vide a majority of 2:1, holds that “refund of service tax is maintainable in the absence of any challenge to assessment or self assessment in appeal under t
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