International Tax Ruling
SC in Revenue’s appeal against CESTAT order, calls upon UOI to come forth with a “concrete plan action” for sorting out the issue of monitoring litigations to which Union of India is
...View More CESTAT Chandigarh refers to Larger Bench (LB) the issue whether refund claim of service tax paid erroneously on export of service is maintainable in the absence of any challenge or assessment or self-
...View More CESTAT Ahmedabad holds that exclusive part of Input Service definition "supersedes or overrides main definition and inclusive part”, thus, dismisses appeal filed by Assessee against denial of CE
...View More CESTAT Chandigarh holds that Assessee is not an ‘Intermediary' while providing data processing, back-office and IT enabled support services to various Macquarie Group entities worldwide and
...View More Bombay HC issues Notice in writ challenging the validity and legality of the Office Memorandum dated April 21, 2021, issued by the Commissioner of Sales Tax, Goa, vide which issuance of statutory form
...View More CESTAT, Bangalore on observing that for activities in Puducherry manufacturing unit of Assessee, centralized service tax registration is applicable, which is as a service provider as well as an input
...View More CESTAT Hyderabad holds that reversal of proportionate CENVAT credit under Rule 6(3A) of CENVAT Credit Rules, 2004, attributable to electricity wheeled out (exempted goods) by a manufacturer having a c
...View More CESTAT Ahmedabad allows refund of differential duty to Indian Oil Corporation Ltd. (assessee) being the difference between the higher duty paid on enhanced rate of petrol and diesel and lowe
...View More CESTAT Ahmedabad holds that services provided by assessee to independent companies registered/located outside India (service recipients) are export of services under Rule 6A of Service Tax Rules, 1994
...View More Madras HC quashes impugned Notices being time barred, subject to the rider that the Assessee has filed a complete return for the respective year along with the declaration and document for completing
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