International Tax Ruling
CESTAT Kolkata in a breather to importer, in a batch of appeals, rules that no Social Welfare Surcharge (SWS) is payable when consignments of crude palm oil have been imported against exemption notifi
...View More CESTAT, Mumbai quashes order imposing service tax on activity of preparation of the food items by assessee at its site for supplying food tiffin items to various film production houses under the categ
...View More CESTAT, in a case of remand of matter from SC, quashes extended period demand on works contract service (WCS) wrongly classified by assessee under ‘commercial or industrial construction service&
...View More Delhi HC upholds the demand against Berger Paints u/s 23 of the Delhi Sales Tax Act on stock variations, however, sets aside demand under CST Act on stock transfer to depot/warehouse; N
...View More In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets
...View More Allahabad HC holds that Petitioner/assessee is selling a product, which is in a different condition from the chassis or the body and thus, the same would be liable to be purchase tax u/s 3AAA of the U
...View More CESTAT Delhi holds that "service tax could not have been levied on the notional interest calculated by the department on the interest fee security deposit collected" by the assessee, quashes dema
...View More SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract
...View More CESTAT Delhi in respect of amount deposited during investigation/adjudication holds that once the demand is set aside, entire amount obtains the character of pre-deposit liable to be refunded und
...View More Delhi HC disposing writ petition assailing policy restriction on “cut flowers” allowing importation exclusively through Chennai Airport, opines that “judicial intervention at this st
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