International Tax Ruling
CESTAT Bangalore rules ‘water purifiers’ which functions on gravity flow and do not require electricity, pump or pressurised vessel for purifying water to produce potable water, entitled f
...View More CESTAT, Bangalore sets-aside demand of service-tax raised against Assessee (service provider) on the ground that it didn’t include the TDS amounts in the assessable value of the service provided
...View More Delhi HC (Division Bench) directs Customs Department to provisionally release imported goods (Procleix Ultrio Elite Assay Kit) seized on account of alleged misclassification, with a rider that goods a
...View More Allahabad HC holds that where sufficient material exists on record, the Tribunal is expected to decide the matter, on merits, it has no power to pass an order of remand only because it is of the opini
...View More CESTAT Delhi upholds order imposing penalty on assessee (DIAL) for failure to perform its duty as ‘appointed custodian’ under the Customs bond and abide by provisions of Acts, Rules, Regul
...View More Madras HC finds no infirmity in Circular No. 44/2013-Customs which denies Special Additional Duty of Customs (SAD) exemption on goods cleared from the SEZ/FTWZ unit into DTA unit on stock-transfer bas
...View More Madras HC rules that organising live music concert by assessee (organiser) falls within the meaning of amusement u/s 3(2-A) of Tamil Nadu Entertainment Tax Act, 1939 (TNET Act) and hence, an entertain
...View More CESTAT Mumbai finds no justification proffered by assessee in support of claim that providing space to insurance companies for operating at the premises of motor vehicle dealers falls under the exclus
...View More Delhi CESTAT sets-aside order rejecting refund on the ground that duty was paid by using MEIS scrips, remarks that, “the issue is no more res-integra”; As for Revenue’s contention re
...View More CESTAT, Mumbai holds that as per Section 142(3) of GST Act, 2017, an assessee can file the application, claiming refund of amount of CENVAT credit after the appointed day and said application shall be
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