International Tax Ruling
CESTAT, New Delhi sets-aside service-tax demand under the head of “Commercial or Industrial Construction service” for period prior to 2012, holds that for the said period, the demand canno
...View More CESTAT Delhi rules that deposit of short duty by assessee at the time of Revenue audit, in absence of any SCN as required u/s 11A of Central Excise Act, cannot be held to be payment against the demand
...View More Bombay HC finds that in absence of any show cause notice (SCN) issued by Revenue against assessee, the application for settlement filed by assessee is “defective and premature”; Remarks &l
...View More CESTAT Delhi refers the matter to President of Tribunal for constituting a Larger Bench for deciding (i) question of BCD exemption on ‘digital still image video cameras’ and (ii) correct i
...View More Gujarat HC hears challenge to constitutional validity of Regulation-6(1)(i) of Handling of Cargo in Customs Area Regulations, 2009 on the ground of being ultra-vires the Customs Act, 1962, issues Rule
...View More Bombay HC(at Goa) sets-aside portion of Goa Sales Tax Authority’s Office Memorandum (OM) which insisted that the assessee furnish an undertaking concerning payment of all taxes, interest and pen
...View More Meghalaya HC rules that demand of excise duty upon soya chunks manufacturer (assessee) cannot be raised by denying exemption under the Exemption Notification, without addressing 3 key aspects, i.e. wh
...View More CESTAT Mumbai holds that value of scrap, retained by assessee in respect of products manufactured and cleared by them on job-work basis, requires to be included in assessable value in terms of Central
...View More CESTAT Bangalore rules that no service tax can be demanded on remuneration received by a partner on the ground that partner and partnership firm are n
...View More SC sets-aside demand against Inox under ‘business support services’ (BSS), settles issues relating to taxability of ‘revenue share arrangement’ between exhibitors and distribut
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