International Tax Ruling
CESTAT Allahabad quashes demand of service tax on amount of advances received from prospective buyers (i.e. booking amount) under the head ‘Construction of Residential Complex’; Examining
...View More CESTAT Chennai allows Assessee’s appeal remanding the matter to the adjudicating authority for re-consideration on the issue of claiming partial exemption in respect of services provided to educ
...View More CESTAT Chennai allows appeal filed by the Assessee setting aside the order passed by Commissioner (Appeals) that failed to consider the cross-objections filed by the Assessee against Revenue’s a
...View More CESTAT Ahmedabad holds that liquidated damages/ penalty collected from vendors.suppliers for breach of contract, does not come under the purview of declared service as defined u/s 66E (e) of the Finan
...View More Delhi HC upholds ruling of CESTAT, New Delhi that interpreted exclusion entry (iv) of Serial No. 13 of the amended Notification No. 25/2005 to entail imported WAPs workable on MIMO technology for exem
...View More SC holds that the principle of unjust enrichment will not apply to application for refund where Bank Guarantee (BG) is encashed by Revenue before final determination of matter pending before the Court
...View More Allahabad HC sets aside penalty imposed under Section 54(1)(15) of UP VAT Act, 2008 for transporting computers without Form 39, holding that the order is void ab initio as no notice was issued under a
...View More CESTAT Bangalore finds Larsen & Toubro Ltd. (assessee) eligible for central excise duty exemption on clearance of ‘reinforced concrete girders’ manufactured by assessee in precasting y
...View More CESTAT Ahmedabad rules that a sub-contractor remains liable to pay service tax even if the main contractor has already paid it, while remanding the matter for recomputation of demand under ‘Cons
...View More CESTAT Delhi rules that supply of food and beverages over the counter within a cinema complex does not constitute a taxable ‘service’ but is merely a transaction of sale of goods; Examinin
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