International Tax Ruling
CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o
...View More CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan
...View More SC dismisses Revenue's civil appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of service-tax on reimbursable expenses claimed by secon
...View More Bombay HC rules that the amount deposited by Assessee on the premise that it may face a service tax levy on the interchange income, wouldn’t mean that the deposit under protest would partake the
...View More Kerala HC rejects Assessee’s service tax refund plea raised in pursuance of VAT demand, as the instant case is not one where the levy of service tax was under any provision found to be constitut
...View More CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever
...View More CESTAT, Allahabad on observing that the Commissioner has not implemented the order of this Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed suff
...View More Madras HC sets-aside rejection of appeal on time-bar ground on finding the appeal against refund rejection well within the period of limitation; Against Revenue’s stance that limitation period w
...View More In a relief to purchasers of Extra Neutral Alcohol (ENA), Madras HC directs the Department concerned and the State Govt to issue Form ‘C’ for all the ENA purchases made by assessee (engage
...View More CESTAT Mumbai allows refund of accumulated CENVAT credit opining that obtaining Service Tax registration is not a prerequisite for claiming refund; In present case, redunds were denied on various grou
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