International Tax Ruling
Madras HC rules that fixing/fitting of prescription lens in a spectacle frame in showroom/store is not an activity that amounts to manufacture under the Central Exci
...View More CESTAT Ahmedabad rules that demand under Central Excise Act cannot be confirmed based on statements of third party witness recorded u/s 14 but not cross-examined u/s 9; Notes that, entire demand
...View More Orissa HC while elucidating that Certificate issued by District Industries Centre (DIC) should have dispelled any doubt as regards Assessee’s eligibility for sales tax exemption,&
...View More Madras HC allows IOCL’s writ filed assailing the rejection of its application/declaration under the SVLDRS Scheme in respect of ‘lubricants’ that fall under Chapters 27, 34 and
...View More CESTAT Mumbai in view of failure of Revenue to consider and adhere to decisions of appellate authorities, demonstrating lack of judicial discipline, directs to test the applicability of these decision
...View More CESTAT Chennai quashes demand under ‘Manpower Recruitment and Supply Service’ (MRSS) in respect of service engineers deputed by overseas parent entity to Indian entity (assessee) for rende
...View More Bombay HC upholds rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] under the category of ‘Investigation/Enquiry/Audit’, sub-categ
...View More CESTAT, Mumbai upholds demand as provider of ‘franchisee service’ in terms of Section 65 (105)(zze) of Finance Act, 1994 for grant of ‘representational rights’ for providing co
...View More CESTAT Hyderabad sets-aside demand against Inox under ‘business support services’ (BSS) with interest, penalty and instead holds that assessee has been granted the non-exclusive license to
...View More Madras HC holds that subsequent Notification specifying Indian Musical Instruments (IMI) eligible for exemption is merely clarificatory in nature, cannot be construed as cancellation of exemption gran
...View More
 (1).PNG)
