International Tax Ruling
CESTAT, Mumbai holds that Revenue does not have the authority to collect service tax on services provided by SEZ developer to units in SEZ, and thus quashes impugned demand order; Notes that during in
...View More CESTAT Allahabad rules that CENVAT credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), which were available in the books of accounts of assessee-manufacturer, did not lapse
...View More CESTAT Chennai sets aside demand of service tax on the mark-up or margin earned by tour operator for booking tickets with regard to domestic travels; States that “the demand of Service
...View More CESTAT Hyderabad dismisses Assessee’s appeal against imposition of excise duty on activity of fabrication undertaken; Holds that, it was indeed engaged in activity amounting to manufacture in te
...View More Gujarat HC holds that taxpayer will be able to take the benefit of Vera Samadhan Yojana-2019 even if the taxpayer does not pay the outstanding tax amount erroneously reflected in the online
...View More SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa
...View More Delhi HC holds that levy of additional duty on import of gold dore bars qualifies as a 'duty' and as long as goods have suffered a “tax” or “duty” at the time of impo
...View More Customs AAR holds that the Interactive Large Format Display-Model Think Vision T86, T75, T65 (with camera) and T65 (without camera) proposed to be imported by Lenovo India mer
...View More Customs AAR rules that ‘Foil Balloons’ made of Nylon/HDPE and not of Latex/Rubberm, which are used for party decorations or entertainment, merits classification under the heading 9505 and
...View More Customs AAR holds that X-Ray tube and its spare parts are eligible for the BCD exemption benefit under Sr. No. 563A of Notification No. 50/2017-Cus dated June 30, 2017, if they a
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