International Tax Ruling
CESTAT allows rebate claim of service tax paid on various input services utilized for export of cotton yarn under amended Notification No. 41/2012; Referring to ruling in assessee’s own case, re
...View More CESTAT holds that interest received by stock broker on late payment of brokerage charges or fee towards depository services is not taxable as “banking and other financial service”, consequ
...View More CESTAT quashes extended period demand along with penalty on bakery products, pastry, cakes and biscuits prepared and served in hotel/restaurant/retail outlet; Finds force in assessee’s plea that
...View More CESTAT allows CENVAT credit on ‘Construction service’ in relation to staff colony/quarter to a cotton yarn manufacturer, pre-2011; Notes assessee’s plea that construction of staff qu
...View More CESTAT sets aside penalty for non-payment of service tax under category of ‘Manpower Supply Service’ (MSS) observing that entire amount of service tax as demanded was paid along with inter
...View More HC dismisses assessee’s appeal, upholds imposition of 100% penalty u/s 73(4) r/w Section 78 of Finance Act, 1994 for non-payment of service tax noting that only part (not entire) service tax lia
...View More SC upholds HC, allows redemption of multi-function devices (MFDs) where goods were not prohibited but restricted and import was made in violation of Foreign Trade Policy, 2015-20 (FTP) and Waste Manag
...View More CESTAT finds forced demand at 10%/8% of sale price in terms of Rules 6(3) of CENVAT Credit Rules, 2004 (CCR) untenable where inputs were used both for taxable as well as exempt goods; Perusing Rule 6
...View More CESTAT dismisses denial of assessee’s refund claim of Special Additional Duty (SAD) on import of ‘steel rails’ on the ground that amount was not included in ‘receivables’
...View More CESTAT allows assessee’s appeal, condones delay in filing appeal within time period stipulated u/s 35 of Central Excise Act, where copy of order-in-original (OIO) passed by Adjudicating Authorit
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