International Tax Ruling
Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B is not permissible when CENVAT Credit on inputs remains unutilized on account of closure of manufacturing unit
...View More Bombay HC dismisses assessee’s appeal, denies benefit of Section 73(3) of Finance Act, 1994 in respect of notice issued u/s 73(1) for non-payment of service tax under GTA service; Observes that,
...View More Bombay HC dismisses appeal filed by assessee-builder, seeking waiver of interest u/s Section 30(2) of Maharashtra Value Added Tax Act, 2002 (Act) on account of delayed payment of tax; Rejects assessee
...View More CESTAT allows Revenue's appeal by remanding matter to lower authority, directs computation of actual service tax liability of the assessee after giving due allowances to amounts claimed as reimburseme
...View More Bombay HC dismisses assessee’s appeal against Tribunal’s order denying ITC where evidence of tax being paid by vendors was not forthcoming; Tribunal found that assessee failed to make any
...View More CESTAT allows assessee's appeal, quashes demand on 40% non-taxable component of ‘outdoor catering’ service determined in terms of Rule 2C of Service Tax (Determination of Value) Rules, 200
...View More CESTAT Larger Bench (LB) holds a sub-contractor liable to Service Tax even if the main contractor has discharged liability on the work assigned to sub-contractor, overrules decisions taking a contrary
...View More CESTAT quashes demand under ‘Franchise’ service as defined u/s 65 (105)(zze) of Finance Act, 1994 in respect of sale of marketing division of nutraceutical business for consideration of Rs
...View More CESTAT upholds confiscation of goods u/s 111(m) of the Customs Act, 1962 (Act) on account of mis-declaration of goods as part and accessories of engine for availing benefit of exemption under EPCG sch
...View More HC directs Revenue to clarify the procedure for availing benefit under Notification No. 25/2001-Customs dated March 1, 2001 which exempts import of Gold and Silver produced out of Copper Anode Slime (
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