International Tax Ruling
Delhi CESTAT allows assessee’s appeal, holds transfer of Antivirus Software key/codes to end-user with the Antivirus Software replicated CDs/DVDs in retail packs as a ‘deemed sale’,
...View More Madras HC dismisses appeal against order of CESTAT observing that an appeal against said CESTAT order was already preferred by assessee and dismissed by SC including review petition; Once appeal have
...View More HC allows writ, holds that payment/compensation in lieu of notice period from outgoing employees is not liable to service tax; Discards Revenue’s plea that the assessee tolerated the act of imme
...View More HC dismisses assessee’s appeal against the order of Tribunal reducing the penalty imposed u/s 112(a) of Customs Act, 1962 for improper importation of goods; Notes that, activity of import of pro
...View More Madras HC upholds Tribunal’s decision that the process of conversion of wet blue leather into finished leather amounts to ‘manufacture’ u/s 3 of Tamil Nadu GST Act, 1959; Consequentl
...View More HC holds that assessee (seller) cannot seek a direction to Revenue to issue ‘C’ Form after expiry of statutory period prescribed u/s 28 of Delhi VAT Act when the transaction
...View More CESTAT sets aside the penalty on Customs House Agent (CHA) & its employees absent any evidence adduced by Department as an evidence in support of the allegation of prior knowledge regarding mis-de
...View More CESTAT Delhi quashes demand of service tax along-with interest and penalty on activity of construction and development of residential facility for athletes at Commonwealth Games Village under definiti
...View More Gujarat HC quashes levy of Service Tax under reverse-charge mechanism on an Indian importer on the services of transportation of goods by a vessel from a place outside India to the customs station of
...View More Delhi VAT Tribunal sets-aside sales-tax demand on goods transferred inter-state for works-contract execution, opines that, “goods moved in pursuance of or as an incident or in compliance of thes
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