International Tax Ruling
CESTAT allows adjustment from gross taxable value in respect of credit of service tax in terms of Rules 6(3) of Service Tax Rules, 1994 under “Construction of Residential Complex” service
...View More CESTAT quashes demand under category of goods transport agency (GTA) service in respect of trader detention, cargo handling, weighment & empty container transportation charges etc.; Holds that, su
...View More CESTAT allows assessee’s appeal, holds that lease of Wagons to Railways under ‘own your wagon scheme’ constitutes a ‘Deemed Sale’, not taxable under ‘Supply of Tang
...View More Delhi CESTAT holds that transportation of ores situated at different locations within the mining area would not fall within the definition of “Cargo Handling services” (CHS); Perusing work
...View More HC holds that Customs Authorities are not justified in withholding consignment of parts of E-Rickshaws on account of non-production of a Type Certificate as required under Rule 126 of the Central Moto
...View More SC dismisses assessee’s SLP against order of HC which had upheld demand along with interest and penalty in respect of ‘shampoo’, manufactured by assessee invoking extended limitation
...View More LB to decide liability towards sales tax, in respect of free replacement of defective parts in motor vehicle during warranty period; Notes that auto dealer purchased the parts and paid sales tax on it
...View More Allahabad HC reduces penalty imposed u/s 34(8) of UP VAT Act on Department of Indian Railways for delayed deposit of TDS deducted from payment made in relation to works contract;While Assessing Author
...View More Bombay HC disposes assessee’s writ with a direction to grant opportunity of personal hearing and de-freeze bank account where same were attached for non-payment of service tax; Opines that asses
...View More CESTAT disallows CENVAT credit benefit under Rule 4 (1) of CENVAT Credit Rules, 2004 (CCR) to SSI unit that enjoyed exemption under Notification No. 8/2003-CE and intended to avail SAD credit on impor
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