International Tax Ruling
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
...View More Karnataka HC holds that ‘works contract’ does not include ‘preferential location’, therefore, Revenue's order rejecting assessee’s request to exempt Prime Locat
...View More CESTAT, New Delhi holds that Point of Taxation in case of change in effective tax rate is to be determined as per Rule 4 of Point of Taxation Rules, 2011 (POTR), allows appeal filed by&
...View More CESTAT Chennai sets aside differential duty demand of Rs. 5 crores approximately on finding that Tamil Nadu Civil Supplies Corporation is not an ‘institutional consumer’ for the purpose of
...View More Delhi HC allows writ petition assailing a show cause notice (SCN) issued 14 years ago by the DRI, considering that the period prescribed u/s 28 (9) of the Customs Act as it existed prior to
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