International Tax Ruling
SC in “peculiar” facts and circumstances allows appeal against dismissal of restoration application of a Public Sector Unit (PSU) by lower authorities for want of clearance from
...View More SC in “peculiar” facts and circumstances allows appeal against dismissal of restoration application of a Public Sector Unit (PSU) by lower authorities for want of clearance from
...View More Madras HC holds that Officers of the ‘Directorate of Central Excise Intelligence’ (DGCEI) are empowered to act as “Central Excise Officers” Pan India and dismisses a batch of w
...View More Allahabad HC affirms the order of Commercial Tax Tribunal, UP dismissing the appeal of assessee-revisionist for grant of exemption from payment of trade tax under facility available to a new
...View More CESTAT Ahmedabad sets aside service tax demand against the Assessee (engaged in trading as well as providing commission services) under the head of ‘business auxiliary services’ (BAS) for
...View More CESTAT Ahmedabad quashes service tax demand under the category of Business Auxiliary Services (BAS) noting that demand was based on TDS/26AS Statement and not backed by positive evidences, and without
...View More CESTAT Ahmedabad quashes service tax demand under the category of Business Auxiliary Services (BAS) noting that demand was based on TDS/26AS Statement and not backed by positive evidences, and without
...View More Delhi HC rules that sunset review carried by Designated Authority (DA) does not concern itself directly with “rate of duty” but relates to ascertainment of whether or not withdrawing Anti-
...View More CESTAT Ahmedabad allows refund claim of deposit made in the nature of advance under Rule 6 (1A) of Service Tax Rules on finding that amount deposited never attained character of tax or duty; In antici
...View More SC Larger Bench observes that “In the matter of grant of exemptions in tax matters, latitude has to be given to the decision making" while dismissing a batch of writ petition
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