International Tax Ruling
HC holds that Settlement Commission cannot act as an adjudicating authority or an incognito Central Excise Officer to decide show cause notice (SCN) and determine demand raised where applicant failed
...View More Delhi HC upholds CESTAT, absolves Customs House Agent (CHA) of penalty imposed u/s 114 of Customs Act, 1962, where it was found that exports were dubious and exporters were fictitious/non-existent abs
...View More HC dismisses assessee’s challenge to Paragraph 2 of Notification No. 38/2015-2020 restricting exemption from Minimum Import Price (MIP) condition to imports/shipments of Mild Steel Items made un
...View More CESTAT allows assessee’s ‘rectification of mistake’ (ROM) application, finds clubbing of contracts between parties involving separate supply of material and erection work unsustainab
...View More CESTAT remands matter, sets aside demand on 'transaction charges' recovered by stock broker under Rule 5(1)(a) of Determination of Taxable Value Rules r/w Section 67 of Finance Act, 1994 as part of st
...View More CESTAT allows assessee’s appeal, quashes demand on iron ore fines cleared by manufacturer of sponge iron: Finds that iron ore fines emerge inevitably during process of crushing of iron ore lumps
...View More HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS
...View More CESTAT extends CENVAT credit to a motorcycle & scooter manufacturer on services of, (i) commission paid to agents of print media, (ii) authorized service stations by appointed dealers under free s
...View More CESTAT sets aside penalty where dispute pertained to Rule applicable in respect of classification of goods cleared to related party/interconnected undertakings under Central Excise Valuation Rules, 20
...View More CESTAT sets aside demand on ‘renting of immovable property services’ for period October 2008 to March 2010, stating that said dues were already declared and deposited by assessee under &ls
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